A client takes care of a disabled adult in her home 3-4 days/nights a week. She is paid by Medicaid Waiver. The disabled adult requires 24 hour care and would be placed in a facility 3-4 days/nights a week if my client didn't take care of her. Her time is split evenly between living with her parents and then living with my client. Is the payments excludable from gross income for my client?