Can my sister write off her caregiving purchases?

My mother is 84 and in a nursing home. My mother has medicare, medicaid, federal blue cross, blue shield. My sister is paying $500.00 a month for a private room for mom. Mother has many health problems. My sister also pays $80.00 a month to have mother's hair done. Mother also gets a perm every 3 months which is $60.00. Also, my sister supplies puffs, baby wipes and snacks for my mom. Is there any financial help for my sister to help my mom? Can she write-off any of this on her taxes? I try to buy supplies for mom when I can. I am on a limited budget. Thank you! Linda