@sjrcpa 

Ours not to do and die
Ours to find some reasons why
–Tennyson

If you had any clients with hearing aids, you would know that they use them as little as possible.   If someone told me he only used them at work, I WOULD AGREE WITH HIM.  (Yes, I know, I'm shouting.  I have to, he doesn't use the hearing aids around me.)

I found this interesting excerpt from a Tax Court order:

"Petitioner should note that if he is deaf or hard of hearing, the Court can provide an audio loop for amplification to be used with a hearing aid in the "T" position. If petitioner's hearing aid does not have a "T" position and/or petitioner uses American Sign Language as his predominant means of communication, he should arrange for a sign language interpreter to assist him at his trial."

I didn't know about "T" settings, but what if those cost more than the $500 models sold at Costco?  A deduction for the difference, maybe?