Are the costs of things like housekeeping, laundry, an emergency pendant system, meals, bathing assistance, bathroom assistance, and general personal care considered deductible? Some of these services are part of a basic package so there is not a value associated with them to easily separate out. Also, my understanding is that the cost of rent is fully deductible when a taxpayer is chronically ill and is not limited to the $50 per night like other lodging. Please confirm. Thanks!