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I'm not sure I understand the question. Is the son doing custodian ("janitorial") work around the mother's home, and she is providing room and board? Or is the son taking custody of his impaired mother, and providing room and board for her in his home? Or something else? I agree with Austin that the calculations should start out as if this were an arangement between strangers, and then adjustments can be made if that is appropriate.
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You would have to write down all the duties you would perform and the time needed to do those tasks to come up with an am't-which would depend on how much time was involved and write up a contract-forget about being a son if you want to be realistic-later on you can adjust as wanted but in the beginning go with a contract and what duties will be performed and add on the room and meals -you have to do this before she is living there.
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