Caregiver expenses as medical expenses

I am paying for my Mother's care out of her accounts. She has dementia and she lives with my sister. Our Mom is paying all the caregiver costs so she can't be claimed as a dependent. Is what she is paying for care, considered a medical expense and tax deductible? We took her funds out of a retirement account in order to pay for care and she has a large tax bill for the appreciation in value of the retirement account. I would like to offset the taxes.