Is my mother required to report the money I pay her to stay at her house as income on her taxes?

I am a single mother at 26 and I cant currently afford a place on my own. My mother agreed to let me and my son stay with her until I can get back on my feet. I am working at minimum wage currently so we have agreed that I pay her $300 a month so I can still save some money to get a place of my own. Shes worried she might have to claim the money as income and isnt sure how to approach the situation. What can we do??