Yes, assuming that by "sizable" you mean greater than the income filing requirement.
Some (perhaps all) of the payment to the assisted living facility may be deductible as medical expenses.
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Don't tell us, tell IRS by filing a tax return and showing the medical expenses on Schedule A.
Who remembers 2017, when the Senate wanted to repeal all medical deductions?
And then there are some states that don't allow any deductions. Think of this client when someone says what this country needs is a flat tax.