(married couple named son as agent under power-of-attorney (POA); upon married couple beginning to suffer from dementia, daughter moved in with them to care for them via written agreement; wife entered nursing home while husband remained in marital home and was cared for by daughter; wife's interest in home transferred to husband by son via power granted to him in POA; son later used POA to transfer husband's interest in home to daughter caregiver; husband entered nursing home and daughter sold home with proceeds of sale split between daughter and brother (POA agent); husband's application for Medicaid denied on basis that sale proceeds available to husband for purposes of Medicaid eligibility; court determined that exemption available to child caregiver applicable; exception contained in 42 U.S.C. Sec. 1396p(c)(2)(A)(iv) allows children providing in-home care to disabled parents over long term can receive family home without impacting parent's Medicaid eligibility).