My mother passed away in February 2019. My dad had passed away in 2002n so I was her only surviving heir. In 2019, she received a total of $2,010 in pensions and took RMD from her IRA of less than $3,000. She was in an assisted living facility and had medical expenses. Based on above, do I need to file 2019 taxes for her? Would it be beneficial to file and claim assisted living facility and medical expenses?