Any CPAs out there who can answer a question for me?

[E C]

We (me, my brother and mother) jointly own an apartment in NYC and want to rent it out. I have been living in this apartment for the past 14 years and paying all common charges/taxes and claiming on my tax return. The question is if we can split the profit anyway we want? My mom is retired so we would like to have all the profits to go to her if possible. Any recommendation or suggestions would be appreciated. Thanks.