Medical expenses for parent citizen of Panama

I have a client who paid about $ 100K in medical expenses this year for his Dad who at one time was a resident of the US, so he has a social security number, but at the time of the medical expenses and his eventual death was a citizen of Panama. Is there any possibility of my client qualifying to claim his father as a dependent and therefore qualifying to claim the medical expenses? Thank you.

========================================= MODERATOR'S COMMENT: In the year of the medical services or year of payment for the services, the faher would have had to be a US citizen or resident or resident of Canada or Mexico. See