I-134 no income, only assets

[Ja&Jo 1]

Hey there,

I'm just looking at the I-134 form.

Here is my situation. My US fiance is currently unemployed because he has been caretaking for his mother.

His income for 2012 and 2013 is 0, but he has received monetary gifts from her. For Question 7. on the http://www.uscis.gov/files/form/i-134.pdf do I add the monetary gifts in 'deposits in savings banks in United states" and should we get a letter from his mother starting that she gifts him money in lieu of caretaking?

Also, we are relying on his IRA assets that can be liquidated into cash. Where do I put the amount of his Assets for Question 7. on the I-134 form?

Can we print out the assets statements online (it will have his name and amount) or do we need LETTERS from the banks and investment company?

Thanks

[Ja&Jo 1]

Also, If we are relying on his savings and assets, do we need his tax return for the last 3 years?