I'll split the difference and go with "maybe".  I would look at it as what kind of condition is the taxpayer in.  Some folks hire people to come in just to keep an eye on an elderly person and help with daily chores just so the family doesn't have to worry about them being by themselves.  Then you have other folks who need someone around because they tend to topple over easy or they need someone around to make sure they take their meds timely and help with other needs.