Under Dependent Relative Intuit states that SSA Benefits are not included in the Gross Income calculation. The IRS worksheet include SS as taxable income. Which is it?

My mother is in an assisted living facility which costs approx. $4,000 per month.  Her SS check goes to that facility as well as some Medicaid funds.  I pay $700 per month.  Can I claim those expenses under "Dependent Relative"?