A quart is 2 pints. A pint is sixteen fluid ounces of water and weighs about 16 ounces (avoirdupois weight.) A gallon is 4 quarts (8 pints) and thus weighs about 8 pounds. Five gallons would be about 40 pounds.
In some cases, if your mother is on Medicaid, she can designate you as her personal home care aide and you can get paid a small amount through Medicaid. If your mother has her own resources, you can draw up a contract agreeing to work as her home health aide and she can pay you a salary that you both agree upon.
Medical Expenses Deduction. If your mother is your dependent, you can claim any medical expenses that you paid for her that were not reimbursed by insurance, including any elder care expenses. This allows you to deduct a wider range of expenses, including long-term care and nursing services.