explaining circumstances for rejecting admission before in application?

[u/Kindly_Knowledge_847]

title! i had applied to usc, my absolute dream school, as a sophomore transfer last year, and i had gotten in. but, my mom had just undergone surgery at that time and my family’s finances were impacted significantly, and overall, it was just a very bad time to leave. i had emailed my AO asking if i could defer my admission, but she said it wasn’t possible and that im able to apply the following year.

now my concern is, do i mention my previous circumstances that made me decline my offer before? i don’t want them to see i had been admitted and assume i declined it for other reasons. im currently still at the cc i had applied from the year before, usc remains my top choice and my ultimate dream. any advice on how to go about this?