Ben is single and works as a lawyer. His mother lives in a nursing home that costs $30,000 per year. Ben pays $10,000, his mother pays $6,000, and her health insurance policy pays the remaining $14,000. His mother’s only income for the year is $9,000 from Social Security. Can Ben claim his mother as a dependent on his tax return? Explain. Would your answer change if the $14,000 were not from a health insurance policy but from Medicare? Explain.