Yes, at some point this goes to tax deductible, but it is a VERY HIGH benchmark. Call your CPA. The bill, as JKM mentions will be divided into the cost of room versus the cost of care. Speak to the CPA.
I get a statement each year from my dad's assisted living on what is considered a "medical expense" for tax purposes. The assisted living apartment including food, activities, transportation, etc is NOT tax deductible but some of the costs for his levels of assistance are considered medical care and therefore tax deductible. I'd suggest that you check with the ALF as it may be that the Memory Care portion is a medical expense.
Have them look at the bill or statement to ensure that the wording meets the criteria needed to write it off.
They are the ones that will have to represent the return in an event, so you really want to get their professional input.