If you have rechecked the numbers, and a CPA has not found a way out, it seems to me you have done your homework. Unfortunately, the result is not the one desired.
( I'm a bit surprised that nursing home cost is "only" $4000 per month. In my area (Wisconsin) it is $9 - 10K per month, although assisted living charges range from $3.5 - 5K per month. It is possible that Medicaid is paying the difference.)
>> FYI: For your planning purposes, 2019 medical expenses deductions will be limited to 10% of your AGI. Plan accordingly. <<
If you want to be proactive, you can contact your US congress person and Senators, giving them the same details you wrote here and explaining the results, and the impact of those results on this person.
If you find a better result, please update this thread.
