I just found out the client moved into the home (that he is renting to his mother) at the end of 2020, so now it is more like a situation of renting a room to his mother (the client is going through divorce).  His mother continued to pay the same rent as before he moved in which is now more like market rate rent to rent a room in a house in his area.

So, now it can maybe be treated like a normal rental and reported on Schedule E with the usual expenses, taking into account the percentage of the home that is being rented?