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Deductions & credits
Only my response answers were kept simple. The situation remains complicated as does the fact that MIL lives in a very rural area a few miles from the state line and most services come from a different state than her residency.
FWIW, prior to my posting the questions, I had paid for consultations with 3 of the 4 attorneys in the local area. The fourth I didn't contact because they are known as a defense attorney only. Of the other three:
1) "I do not do complicated." - $175
2) "You need an attorney located in [state] as I don't practice in [state]." - free when he informed me he couldn't help
3) "I cannot help you with the taxes. I limit my practice to estate planning only." - $250...he graciously indicated he would apply the payment to will preparation...
So I turned to the internet for help as a starting point to investigate further. And was able to get the help I needed.