Joyce Morton’s physician diagnosed her as suffering from dementia and determined that, because of her diminished capacity, she required assistance and supervision 24 hours a day for medical reasons, as well as for her safety. Joyce’s brother hired caregivers to provide the necessary assistance. During 2012, the year at issue, Joyce paid:
• $500 to her physicians and St. Mary’s Hospital for medical care provided to her
• $6,000 to caregivers for medical care supplies
• $47,000 to caregivers for their medical care services, which were necessary maintenance and personal care services that she required because of her diminished capacity
Joyce was not reimbursed by insurance or otherwise for those payments.
Ignoring any maximum deduction limitations and based solely on the information provided, what amount may Joyce deduct on her tax return for the year in question?
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