<human>: Can you summarize the given text in a few sentences?

My mother is a widow who receives a foreign widows pension, she also works part time. She makes enough money to pay her monthly bills+mortgage, but because she makes so little declared income, she is not getting anything from the mortgage interest tax deduction.

I am on the opposite side of this spectrum. I have a low 6-figure income, but I have no property, no children, I am not married, and  I cant even deduct my IRA contributions. My taxes are quite high.

My question is this: assuming the mortgage company would allow me to come onto the loan as a co-borrower (I am currently the trustee), and I paid the mortgage directly but was reimbursed by my mother, would it be beneficial from a tax stand point for me to become the co-borrower, assuming I the yearly tax amount would be somewhere in the $7000-$8000 range? Im not sure I understand this deduction. Would I simply pay that much less in taxes a year or is it (it must be) a bit more complex than that?
<bot>: I pay a lot of taxes, my mother pays none, if I take over her mortgage+payments how would a $6000-$7000 yearly interest amount affect my tax payments?