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The money she pays is for her portion of housing, food, utilities, and sundries etc.

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This is a question for your CPA.
BUT
First of all, be certain you have a well written care contract and stipulate that it is a SHARED LIVNG EXPENSES contract in which Mom pays this amount toward rental/mortgage and that amount for food and this amount for transportation and that amount for utilities. If this is done it is normally not taxable.
However, if she is PAYING FOR CARE it may be taxable. Or paying rental.

Much depends on the wording and this is why, for the sake of taxes AND her protection should she ever be in a position to need 5 year Medicaid lookback, this must be done right.

That means an attorney. That means a contract. And that means finding out the tax rules for federal and your state.
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