Isn't it nice when someone is so thoughtful? Kind of catches you off guard doesn't it LOL. This mom seems to really appreciate the care and attention you are giving her daughter and wants to provide this kind gesture to you as she recognizes her payments to you are your income for your family. I would accept with a big thank you and perhaps a note to tell her you appreciate her thoughtfulness (I am big on thank you notes). Nice to read a happy dilemma

I am wondering though....should you declare this as income and provide her with a receipt at the end of the year?