Please help me.

Josh contributes $5000 toward the support of his widowed mother, aged 69, a U.S. citizen and resident. she earns gross income of $2000 and spends it all for her own support. In addition, Medicare pays $32000 of her medical expenses. She does not receive financial support from sources other than those describe above. Must the Medicare payments be included in the support that Josh's mother is deemed to provide for herself?.

Prepare work papers and a client letter (to Josh) dealing with the issue.