Investors & landlords

I understand that the monthly cost of being in an "independent living" facility is not deductible.  In my mother in law's case, because she has parkinson's, she pays extra every day for some in room services where someone from the facility's staff (not a nurse) helps her every morning and evening with personal care services such as preparing breakfast, bathing, and dressing.  From my online research, because these services are for "activities of daily living", I've concluded they are deductible.  Am I reading this correctly?