Deductions & credits

This is a bit confusing. How do you distinguish/qualify the "Primary reason" for being in "Memory Care"? Mom can NOT take care of herself including taking her medications and then needs supervision for her physical safety and security. But she can dress herself, shower (with standby assist) and feed herself (with provided meals).  But they do her laundry, light housekeeping, prepare and serve meals because she's not capable of doing those things safely and properly anymore.  Still, the Memory Care facility breaks down the total cost listing "related medical expense" as a Percentage of the Total Cost?  Seems they (IRS)  could better differentiate between "Hospital", "Assisted Living", "Nursing Home", and "Memory Care" to help us prevent from guessing what is or isn't qualified?