Here's the bottom line. They may get credited & not pulled back - or they may get credited & do get pulled back. You said you need X amount of stays to re-up status. Are you willing to chance losing them in an audit? If so, then put them in your count. If not, then get a few other stays to make sure you legit re-qualify.

I can't speak for others, but I wouldn't put my re-qualification on a hope that audit doesn't do a pull-back, especially when I know I shouldn't be getting the nights credit in the first place for mom's stays.

If you do decide to take a chance & audit does claw them back, you have no leg to stand on in terms of challenging the claw back. But as CJKatl mentioned above, if you're close to re-qualifying Marriott probably won't drop you a level re: of mom.

Cheers.