Judy's best friend from college (a widow of three years) died at the end of last year (2015) leaving one college age daughter, Mary. Mary has been living with Judy since her mother's death and Judy has proposed that Mary live with her permanently and go to College this fall (2016). The daughter has a full scholarship to the school including room and board. Whenever Mary is not at school she will stay with Judy in Boston where Judy has an extra room that has been set aside for Mary. Are there any tax advantages for Judy?