Grantor passed.  His assets passed into an irrevocable trust (IT).  Sole beneficiary is his spouse.  Spouse has parkinsons and memory issues and lives in a memory center.  IT pays the $10k monthly fees.  For our discussion, let's say the memory center says 100% of the fees are medical expenses.  

Can the IT deduct the fees on the 1041?  If yes, are these subject to any limitations?

Thanks.