Thanks. OT: I remember now, my mother was in assisted care independent living plus she had fulltime private nursing/personal care and her accountant argued for the meals and lodging also. It didn't fly! And it was a big chunk. Oh well. The Nursing home she was supposed to enter was so disgusting that I kept her in the nicer place to which she was accustomed but the private pay cost would have been similar for both so if I had her in a "pigsty nursing home" she could've deducted it all.. Go figure!