Claiming mom as a dependent

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My mother has gone into an Assisted Living facility per her doctors orders. The costs is a staggering $46,000.00 a year and she only makes $28,000.00 a year. Is there a way to claim mom as a dependent and take her costs off so that I can recoup some of her costs for HER and add back to her savings. My sister and I are panicking at this point. Most of mom's income comes from Social Security with about $8,000.00 coming from a survial pension of my dad's. At this rate she only has a few years in savings before her funds are depleted. Any ideas out there? (Going home is not an option; she is completely wheelchair bound and requires assistance for everything at this point) Thank you very much!!

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I'd like to know more on this as well.

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