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Much will depend upon many things, so cwillie is right. Random strangers can lead you wrong and it isn't a mistake you can afford to make.

Unless you are a multi-millionaire I caution you against doing this paying to an elder's care.
It will take you a lifetime to save for your own.
Best of luck.
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Reply to AlvaDeer
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Don't rely on advice from random stranger on the internet, see a CPA
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Reply to cwillie
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Yes, you need to talk to CPA. You maybe able to claim Mom as a dependent. I don't think you can claim room and board because MC is her residence. But maybe the care part? But only a CPA can tell u for sure.
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