Your client is Dusk Senior Care, Inc., a California corporation that operates a number of nursing homes for senior citizens, including The Dusk Home. Senior citizens who live in nursing homes receive a number of services including lodging, meals, 24-hour supervision, assistance with everyday activities, and skilled nursing care including rehabilitation services. Nursing homes are expensive to operate—in 2020, the average cost per patient in a skilled nursing facility was reported to be $304/day ($110,960/year). They are almost entirely funded by government insurance programs (Medicaid/Medi-Cal and Medicare) or private insurance. Nursing homes bill insurance providers for reimbursement of the cost of care they provide. Gloria Martin is the general manager of The Dusk Home. She oversees the staff of 100 nurses, aides, cooks, and others who provide services for the home’s 120 residents. The Dusk Home employs a physician, Dora Dolan, M.D., who serves as the medical director and is in charge of medical care for the residents. Dr. Dolan prescribes the services The Dusk Home’s residents require from the facility and provides patient medical care. Carmen E. Ortega, RN is the founder, President, and Chief Executive Officer of Dusk Senior Care