<human>: My mom is living off of my own income and my student loans after leaving an abusive relationship with no money. Due to economic downturn lost her job 16 months ago and can't get back into her field, but refuses to get a lower paying out of pride. She is living completely off of me and my loan/part time job money, and it this point owes me about $30,000. It's getting to the point where I'm about to not be able to pay my bills, but I'm getting a new student loan and she's going to demand access to it as well as my income. 

I know I need to break off my bank account for my own sake. What I'm worried about is how to deal with the guilt. Without my money, she will not be able to buy food. I work a part time job and I'm a student, I can't afford this anymore. She is spending ridiculous amounts on cigarettes and fast food, while I pace and worry over spending $10 on lunch and if it will break me for next month's bills. I've asked her to stop and she keeps taking my money. She is going to guilt me and hate me if I break the accounts. I just need to know how to handle it. She's my mom and I love her, but I need to say 'no more'. I'm angry as hell she's has put me so close to the edge of not being able to pay my own bills!

Could you distill the essence of the text into 1-3 sentences?
<bot>: My mom is borrowing and spending my income and student loan money. I'm very close to having $0 in my bank account. How do I deal with the guilt of letting her loose?