It doesn't matter as long as your mother is not your dependent.
Payments to Relatives or Dependents (IRS Publication 503)
You can count work related payments you make to relatives who aren't your dependents, even if they live in your home. However, don't count any amounts you pay to:
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A person for whom you (or your spouse if filing jointly) can claim as a dependent;
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Your child who was under age 19 at the end of the year, even if he or she isn't your dependent;
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A person who was your spouse any time during the year; or
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The parent of your qualifying person if your qualifying person is your child and under age 13.
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