Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

What section of deductions would I put this in?

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Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

Is this an IRS Fact? We can deduct 28% of monthly Fees that are not listed as medical? It was Dr's orders that this relative move to Assisted Living due to her Medical condition. Please clarify.

Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

Medical expenses are under the deductions and credits tab, then explore on my own, then medical.

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Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

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Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

Assisted living facility says that we can deduct 28% of monthly fees for non-professional nursing services

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