19. An employee who receives a taxable payment for jury duty from the city or county within which the employee resides, but pays the amount to his/her employer to offset time missed from work. may claim a deduction for adjusted gross income for the payment amount. 20. A taxpayer places a parent in a nursing home for personal or family reasons other than the need for medical care. The cost of the care, including meals, will qualify for the medical expenditure itemized deduction as long as the nursing home is fully licensed by the jurisdiction within which the nursing home is located.