Received 1099-NEC from Amazon Vine, but some of the non-employee compensation is my mother's.

Hello,

I'm an Amazon Vine member, and I received a 1099-NEC with Box 1 containing $5,000.00 (non-employee compensation).  $2,000 is my personal products I ordered, reviewed, and used myself, the other $3,000 are products I ordered and reviewed on behalf of my mother, who is using them in her farm business. 

 

Is there a way I can transfer the $3,000 to my mother, so she can claim this on her own taxes, like giving her a 1099-NEC or 1099-MISC form?  Or am I responsible for reporting the whole $5,000 on my taxes.

 

If I can give her a 1099 form and file a copy with the IRS, how can I do this.  It would only be one form to file.

 

Thank you for your help...