Is the "Assisted Living Care Level 3" Tax deductible for my 92 year old mother?

[lauraewaste]

Mother is in Assisted Living. Is her assisted living costs deductible?

[Bsch4477]

I assume you are asking if you can deduct it, not your mother.  It is a medical expense as an itemized deduction if you can claim her as a dependent or if you could have claimed her except that her income level would have precluded you from doing so.