Deductions & credits

in your specific situation, all the expenses should be deductible.  in other cases, the patient in a medical care facility might be getting non-essential services. ie those of a personal nature and not needed as part of their medical care, health or safety. Those expenses would not be deductible.   here's an example. a person is in a medical care facility because of a lack of mobility. they have flowers every day which is an extra and separate charge.  

you can ask the facility if they provide a letter stating that all costs were necessary and essential or whatever wording they choose to use.