Charlene provides 100 percent of the support for her elderly handicapped mother, Amanda. Amanda insists on living alone in her own apartment even though she has a severe hearing impairment. Amanda has always liked cats, so Charlene purchased a cat that is registered as a hearing assistance animal with the county animal control division.The cat is trained to respond to unusual sounds in an instantaneous and directional manner, alerting Amanda to possible dangers. Charlene paid $800 for the cat and an additional $1,000 for special training.

The maintenance costs for the cat are $15 a week. Charlene would like to know if any of these costs qualify as deductible expenses.

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