MEMO FOR TAX CASE

Individually prepare a brief research memorandum for the facts below:   Ben is single and works as a lawyer. His mother lives in a nursing home, which costs $24,000 a year. Ben pays $10,000 and her health insurance policy pays the remaining $14,000. His mother’s only income for the year is $9,000 from Social Security. ?Can Ben claim his mother as a dependent on his tax return? Explain. ?Would your answer change if the $14,000 were not from a health insurance policy but from Medicare? Explain.