I am POA for my cousin. He never married and has no children. He has no will. My brother and me are the only heirs. My cousin is in memory care, and I have been paying the monthly bills there out of his account because he had too much money to qualify for any assistance. I am in the process of cleaning out and selling his house. Is there any “gifting” allowed, or do all of the proceeds have to go into his account for memory care?