Can we file my mother on my our 2010 taxes and the things we've done to our home to accommodated her living with us?

my husband and i live with my mom to care for her 24/7 .Home in her name first then mind,her bank account the same way. She is at the age ,she doesn;t have to file taxes. we have put a new heating /ac unit in and new pool liner to the home this year . Can we file on our 2010 taxes my mom and the new items done to the home? We have live together for 3yrs..but only 2yrs.in this house.