Deducting Medical Expenses for Parent Question

[TV107]

simplified the numbers for this example: I pay 80k for parent in medical expenses (mostly nursing home) in a year. My only living parent has no income other than Social security...lets say its 25k,  My parent pays 45k from her checking account.  Thus, total medical expenses for year is 125k.

So since 80>45k which is greater than 50%, I get to add parent as dependent but what amount can I deduct when I itemize?

can I deduct only 80k that I pay, or can I add 80k+45k = 125k on Schedule A?  Essentially, can I only deduct what I pay or all medical expenses both of us pay?

[Stinkerbellkity]

You can only deduct medical expenses you pay for yourself, a spouse, or a dependent.  Medical expenses that a dependent pays for herself are not deductible by you.