A boy in a gray sweatshirt is laughing while someone helps him put his foot over his head.
The mother is helping her son get dressed
The first sentence indicates the boy has a foot over his head, but nothing is said about his mother helping him get dressed.
exists e1 p1 s1 x1 x2 x4 x5.(exists e2 p2 x1 x3.(exists e3.(over(e3,x5) & Theme(e3,x4) & Actor(e3,x1) & v_put(e3)) & n_male(x1) & n_male(x1) & Recipient(e2,p2) & Actor(e2,x3) & Topic(e2,x1) & v_help(e2) & n_person(x3)) & n_head(x5) & of(x5,x1) & n_foot(x4) & of(x4,x1) & n_male(x1) & while(e1,p1) & Actor(e1,x1) & v_laugh(e1) & in(x1,x2) & n_sweatshirt(x2) & a_gray(s1) & Theme(s1,x2) & n_boy(x1))
exists e1 e2 p1 x1 x2 x3.(n_son(x3) & of(x3,x1) & n_female(x1) & n_mother(x1) & exists e3.(Theme(e3,x1) & v_dress(e3)) & Topic(e2,p1) & Actor(e2,x1) & v_get(e2) & Theme(e1,x3) & Actor(e1,x2) & v_help(e1) & (x1 = x2))