Should we include mom's insurance cost if we are paying for it?

[njswyo]

We are getting ready to file the aid and assistance forms for my mother who was just placed in assisted living.  Her only income is $12,000/yr social security and she has an IRA worth about $50,000.  We pay her blue cross and use her social security for day to day living expenses and out of pocket medical expenses such as glasses, dentures.  Can we put down her Blue cross payments as an expense even though we pay them as she could not afford it?  Also her ALF is about $3900/month.  Thanks for any info

[veteranadvocate]

I would not include it.  It appears she has enough other medical expenses to reduce her countable income.  Her annual income of $12,000 would be reduced with $46,800 in expenses for the ALF expenses.