My dad passed away almost 2 years ago. My mother can not maintain her house on just Social Security, so she has sold her house and decided to have us build an apartment basement for her in my house since I am the primary caregiver. Because she wanted to be "fair" with my brother who lives in another state, she asked me to send him some money that was over $30,000. Is he taxed on this? Am I liable for any taxes since this will be her living space?