Mom is in a nursing home and Medicaid pays for this. Medicaid takes all of mom's income save $70 month. Question: Is any of this deductible? What would her income be?

When Medicaid started this I had mom with a single deduction and the amount they were having mom pay to the nursing home was greater than her income.  They told me they calculate the payment amounts using no deductions and told me to eliminate the deductions.  Now when I did her taxes she owes more in federal taxes than she has.  Is any part of the nursing home expense deductible?