I have a similar question, but I cannot find enough information to find out how the amount you can deduct determined. I am assuming the entire amount cannot be deducted. My mother is 95, filing single. She was left with sufficient funds to cover the costs so she is, in essence, filing for herself so it is not a dependent / child. She cannot be left alone, and I work. How do we determine how much can be deducted? Is it a percentage of the total cost? I have found nothing that speaks to this.
