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She meets all the requirements. Getting paid will also help a lot

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Watch every Teepa Snow video on you tube for training purposes. Have a long talk with mom's MD about what you need to know, when to call him and when to call 911. Get mom to sign a Health Care Proxy and find someone else to be POA. If you want to be paid, you cannot be POA as that would be a conflict of interest. The POA should draw up a care contract with a lawyer and you and mom sign it. The IRS wants all household employees to have taxes withheld and submitted quarterly, and W-2's issued each year.
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