Can a $1,000 per month gift from Mother in assisted living come under the 5 year look back period?

My brother transferred 1/3 of Mother's estate to himself in 2008. A very sizable amount. If she had that much money in her estate now I would not be asking this question. Mother is going to be 100 years old this year. I moved back home to be with her in Jan. of 2015. I have been receiving $1,000 a month since I was forced to retire in 2010. She has that written into a legal document. Other than that, I live on Social Security. Mother asked me to come home as she needed me and I returned home in Jan., 2015. I stayed with Mother 24/7 in independent living. Her short term memory was slipping. I accompanied her to meals, washed her clothes, took her out, shopped, took her to Dr.'s, picked out her outfits each day, took care of the cat and administered her pills and eye drops without missing a single dose while she was in independent living. I am POA of health care. In July of 2016 she was forced into a "care"program against her wishes, her Dr.'s orders and my objections. After an injury from her forced participation she was forced to move into personal care with my brother and cousin supporting the facility. She was further injured there and I attended her 18 hours a day with nurses aids over night for several months at $25.00 per hour. Skipping the details, my brother came around in support of my caring for Mother when he saw money flying out of hr trust fund. With his support my son and I moved Mother to another facility in Assisted Living. I, or my son or daughter-in-law are here with her 24/7. She went from a low of mental confusion, visual hallucinations from lack of administering her eye-drops for Glaucoma as directed, inability to walk on her own or balance, inappropriate behaviors by a maintenance man causing her nightmares and stress, now to a better state of mind, she is walking 50 yards with her walker, is at peace and does not feel confused. Mom is very pleasant and appreciative of the time we spend (including Kitty) with her. I get extra money for expenses to pay my son and daughter-in-law and for other expenses I have every once in a while. Mother could live to 104, 5 or 6. I have a feeling that she will live that long if we do not let her fall. She is the center of our purpose as a family and if we could live in a time capsule I would like that forever. It is hard work now. I sleep here and when she gets up to go to the bathroom, I am by her side. I dress her in the am, i can shower her and take turns with the staff doing so. I am here all the time except for the hours my son and daughter-in- law are here. I keep track that she is regular, accompany her to the bathroom to help if she needs it, go to meals with her looking that she eats a balanced diet, take her to Dr. appointments and we go to the house which my son and I own for a quality family time vacations. I sleep on an air mattress in Mother's apartment and microwave my meals in the microwave. We are hoping to get Mother stable enough that I can go home at nights. It is only 5 minutes away from the new facility. They are wonderful here and appreciate our efforts. I worry that if she runs out of money which could happen in 4 to 5 years with no extraordinary medical or care expenses and needs to go on Medicare as my brother and their joint broker anticipated in 2008, with no authority from my Mother or myself, we are joint powers of attorney if Mother becomes incompetent. They took over, shutting me and Mother out whilst brother transferred all the good stocks to himself. Her expenses are greater than her income at this point. Should I be paying taxes on the gift money. I could loose my home if I had to come up with that much money. If money got too short I would love to bring Mother home. That option may be forever blocked. He has a jazz band that the gets booked at the rogue facility and he was aligned with them and prevented me from bringing Mother home where we would have had a Senior Agency Home Care Assistance. Since we have moved to the new facility, they are so caring and accommodating, we are happy here but if we have a need for Medicare we may be blocked. Do you advise that I take the gift as income on my tax return or anything else. Should I document the money given to me for expenses and include that on my taxes?