No evidence presented to show that the appellant received fair market value at the time she made the transfers to her son; the payments were done in advance of the services being provided by the appellant’s son; there was no testimony or evidence to demonstrate that this is a typical practice of property management; it is difficult to conclude that the transfers were made exclusively for a purpose other than to qualify for MassHealth when the appellant demonstrated that a contract was entered into after entering a facility and payments were made in advance of services being provided.