Inviting parent to UK on standard visitor visa

[blissful]

Hi,
I'm inviting my mother to visit Uk from India to support me during pregnancy and childbirth for a total of 88 days. Her cost of trip is covered by herself (through her savings + Fixed Deposits) + my father is also a part sponsor. My mother's total savings in bank plus liquid able fixed deposits is about (£9k) and my father's is (£7300). My father runs a business and his last years ITR shows income only INR 350000. It was slightly higher in the previous years. The business account also has Fixed Deposit of about £7k. Based on this I have a few questions below:

1. Both my mother and father also have mutual fund investments but they are considerably high. (£20k + £18k resp) Is it worth showing mutual fund investments given the ITRs are low?
2. My mother will be funding £1700 from her savings towards daily expenses + travel in UK. Is this enough to show for the time period mentioned above if I'm only providing the accommodation? I haven't mentioned that I'm providing food as that would imply me providing my bank statements too.
3. My father will be buying her flight tickets and travel insurance estimated at £800. We have also mentioned that he's there to support her with any emergency expenses too. Is this okay?
4. We have shown her personal monthly expense in India is INR 10000 as she is a housewife and dependent on my father. Is this okay?
5. Does UKVI consider all last 3 years ITR or do they only take into account last year's?

[chattokhan]

Do not mention pregnancy and reasons around it as purpose of her visit, that will almost certainly lead to visa refusal - that's my experience.

Just keep it simple, show the available funds and evidence that she has access to them. Who is the sponsor and what is covered in the sponsorship e.g. food, accommodation, travel etc. The more documents you attach the more explanation you need to provide.

3 months visit intention is another red flag for case officer - I did the same and received refusal.