My mom received 25,284.00 i paid all her expenses last year 2022 was her gross income more than the 4,400.00 limit

What was the 25,284 from?  25,000 is more than 4,400.  If she only got Social Security it doesn't count towards the 4,400.  

You have not mentioned what the source of your mom's income was.   If she received more than $4400 --NOT counting Social Security---then you may be able to claim her as a qualified relative.   If her income was more than $4400 from other sources -- like working, a pension, retirement accounts, etc.---she cannot be claimed as anyone else's dependent.

 

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

 

 

CREDIT FOR OTHER DEPENDENTS

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-credit