Ron contributes $5,000 toward the support of his widowed mother, Sara, aged 75, a U.S. citizen and resident. Sara earns gross income of $2,000 and spends it all for her own support. In addition, Medicare pays $3,200 of her medical expenses. She does not receive financial support from sources other than those described above. Must the Medicare payments be included in the support that Sara is deemed to provide for herself?

Required: Prepare a brief client letter (to Ron) addressing the issue presented above.