Charlene provides 100 percent of the support for her elderly handicapped mother, Amanda. Amanda insists on living alone in her own apartment even though she has a severe hearing impairment. Amanda has always liked cats, so Charlene purchased a cat that is registered as a hearing assistance animal with the county animal control division. The cat is trained to respond to unusual sounds in an instantaneous and directional manner, alerting Amanda to possible dangers. Charlene paid $800 for the cat and an additional $1,000 for special training. The maintenance costs for the cat are $15 a week. Charlene would like to know if any of these costs qualify as deductible expenses.