Marias mother, Juanita Hernandez, lived with Maria until her death on January 2, 2018. Juanitas only income was $4,000 from Social Security. Maria paid more than 50% of Juanitas support. Juantias Social Security number was 123-55-5555. Juanitas birthday is May 15, 1945. Juanita had minimum essential health insurance coverage because she had Medicare coverage. Maria received Form 1095-B for her mother which indicated that her mother had coverage for 12 months.

Is Maria's mother considered a dependent? If considered dependent, how much can be deducted?