Client (single) is 89 and has perpetual in-home care using a couple of household employees and a couple of third-party care companies. AGI is $34,200. It looks like a portion of the care expenses may be deducted as medical expense if it qualifies as 'nursing' expense. Not sure how to allocate between 'nursing' and personal care. Any suggestions or ideas on how to handle? Are there any other potential deductions or credits that might come into play? Any way to deduct the personal care portion?