During 2014, Susan, age 49, incurred and paid the following expenses for Beth (her daughter), Ed (her father), and herself:

Surgery for Beth $4,500 Red River Academy charges for Beth: Tuition 5,100 Room, board, and other expenses 4,800 Psychiatric treatment 5,100 Doctor bills for Ed 2,200 Prescription drugs for Susan, Beth, and Ed 780 Insulin for Ed 540 Nonprescription drugs for Susan, Beth, and Ed 570 Charges at Heartland Nursing Home for Ed: Medical care 5,000 Lodging 2,700 Meals 2,650

Beth qualifies as Susan