It’s projection. She knows that in her retirement she has stopped “providing value”. I doubt she paid you for the ad-hoc legal and accounting work you did for her, so she is happy for you to provide value without compensation. I would simply tell her that if she doesn’t want to have to find her own retirement home she needs to start paying for your services. This is the kind of person who thinks value is what you pay for, so long as she isn’t paying you she isn’t valuing what you do for her. The whole “you are a negative value” is exactly what she is to you, she is taxing your time, energy and emotions to make up for some perceived economic loss for raising a child she chose to have.