If Janet refinances her home and takes out 75k in case from equity then spends the money on medical bills for her mothers care in the hospital.

What is the regular tax treatment of the 75K of payments for Janet's mothers medical expenses last year?

A) deductible as medical expenses subject to a 7.5% of AGI floor on Janets tax return

B) deductible as medical expenses subject to a 10% of AGI floor on Janets tax return

C) deductible as medical expenses subject to a 7.5% of AGI floor on Janets mothers tax return

D) not deductible at all because Janets mother did not pay for her own coverage