Josh contributes $5000 toward the support of his widowed mother, aged 69, a us citizen and resident. She earns gross income of $2000 and spends it all for her Owen support. In addition, Medicare pays $3200 of her medical expenses. She does not receive financial support from other sources other than those described above. Must the Medicare payment be included in the support that joshs mother is deemed to provide for herself?

Prepare work papers and client letter (to josh) dealing with the issue using memorandum. please provide any sources relevant to the issues.