The text highlighted in your quote "gains/losses attributable to exchange rate fluctuation is ordinary income/loss not capital gain/loss" is without full context. It's referring to the gain/loss of a Section 988 transaction. Moving funds from your mother's account to yours generally isn't a Section 988 transactions.
There's no allowable deduction for the loss in value between the time that the funds were transferred from your mother's foreign currency to your own foreign currency account (as this is not a realized loss). There is some debate that you can easily find online about whether or not the transaction becomes a loss when you realize the loss due to the conversion.
I am of the opinion that converting your own personal funds from foreign currency (or "nonfunctional" in Section 988 terms) into personal funds in USD ("functional currency") is a nondeductible personal loss, because you did not "purchase" foreign currency as an investment. I've seen arguments that this does give rise to a loss, but I've yet to see a case go before the IRS like this so I don't know what the outcome would be.
Section 988 is very complex and we are working with only a snippet of your full picture, so there are nuances here that could make this an allowable loss for you.
If this is a significant loss for you, you might want to talk to someone in your area who specializes in international tax matters.
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