Client in Nursing Home - Expenses

Would you consider deductible, a nursing home resident's beauty shop expenses? (Probably not, just checking)

Thanks

Probably not, but I would consider how high the level of care is. I believe there are 5 or 6 "ADLs" or activities of daily living. The more they need help with those, the more I consider deductible upto and including 100%, but I do like to see an itemized list of what they're paying for (outside of beauty costs).

She needs total care. Thanks

I don't deduct the beauty shop expense, guest meals or a few other sundry items.