Deduct for In-home caregiver

[RegKen22]

My sister provide care giver services to a lady that lives with her all year. She receives a 1099-NEC from the county that pays her for the services. Her charge was going to a center everyday before COVID and we had enough mileage along with other expense to almost zero out the self employment taxes owed. Now, she only has about 25% in mileage as part of her business expenses.  She doesn't have a lot of business expenses since its out of her home.  I have done the utilities. Also, the deduction for a business office because the bedroom is used exclusively by her charge. Any suggestions on other deductions that I can look at? 

Thanks for any help

[SweetieJean]

Does she provide [unreimbursed] food, paper products, toiletries, OTC medications, etc. for her client?

I'm not sure that the bedroom her client uses is a "home office," though.   

But understand that the self-employment taxes that she pays will help her Social Security benefits when she herself retires.

[RegKen22]

Yes, she do provide all the food and personal items for her charge. 

[RegKen22]

Yes, she does provide all the food and personal hygiene products