Surrogacy fees deductible?

Are fees paid by biological parents to a gestational surrogate (who carried the parents egg fertilized by father's sperm implanted into surrogate) allowed to deduct or otherwise realize any tax benefit from costs paid to surrogate as compensation; the medical expenses of the child's birth, hospitalization, surrogate's epidermal, hospital delivery with c-section, etc., and cost of embryo transfer proceeding and medicine taken by the surrogate. Finally, is there any deduction for the legal fees incurred in obtaining a pre-birth order naming the child as the biological child of parents. Thank you for your assistance.