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I was going to suggest Pub 502, a secondary source that's free rather than a secondary source based on other secondary sources that is for sale. (Does JK Lasser still sell reprints of Pub 17?) But Pub 502 is somewhat ambiguous depending on whether you are looking for "Qualified Long-Term Care Services" on Page 10, or "Nursing Home" on Page 11. I think both were written decades ago, when there was not the wide range of "assisted living" residential choices for seniors and disabled persons.
Where I'm from, $80,000 gets you a lot of medical services. Elsewhere, it's more like the fringe benefit you get at the White House. (Of course, the former doctor there, now in Congress, was known for handing out pills.) That's why it's cheaper for some people just to live on a cruise ship year-round.