She receives no documented income - W2 or 1099 as she is compensated directly by the elderly parent.  We are reporting the income regardless of the documented income.  As part of their personal service contract, it is defined that X amount is paid for Room, X amount is paid for Board and X is paid for caregiving.  They used FMV to determine the rent so their is some income generating by this Schedule E.  Again, my only question was where is the board income/expense best suited.  I will continue to research if no one has come across this scenario.