Are attorney fees to set up guardianship for parent due to dementia deductible?

Thank you

From IRS Pub 502:

Legal Fees
You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. However, you can't include in medical expenses fees for the management of a  uardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care.

Most likely, yes, the money is given from the pension, if I am not mistaken. But not every decrease in mental capacity should be considered dementia. As we know, the number of neurons decreases during adult life, which is irreversible. However, the reduction of human "computer" power is compensated by increasing the amount of information "recorded" in his memory, i.e., accumulated life experience, until a particular moment. Besides, despite the decrease in the number of neurons, the increase in the number of inter-neuron connections occurs during life. I know that most often, it is provided by home care.