Can memory care premiums be used for ADL tax deductions?

My mom went into Memory Care a year ago. And since she was only there for 2 months in 2016, I didn't pursue tax deductions. However, now that she has been taken care of for a year, I was wondering if her premiums paid to the MC facility can be deducted due to her ADL (Activities of Daily living)? I have checked the IRS guidelines, but it is not clear to me. They help with giving her meds everyday, helped her get dressed, help with showering. Does anyone know what type of documentation you need for that, and if it qualifies? Thanks!