Frank, a widower, had a serious stroke and is no longer capable of caring for himself. He has three sons, all of whom live in different states. Because they are unable to care for Frank in their homes, his sons have placed him in a nursing home equipped to provide medical and nursing care. Total nursing home expenses amount to $36000 per year. Of this amount $15000 is directly attributable to medical and nursing care. Frank's Social Security benefits are used to pay for $10000 of the nursing home charges. He has no other income. His sons plan to split the remaining medical expenses equally.
Can you provide Frank's sons with a tax planning idea for maximizing the deduction for his medical expenses.