Do it diplomaticly in my opinion or there will be lots of drama. I know its a pain in the ass to do it nicely rather than just do it, but God its so worth not having drama.
Noe asked for help, no was the answer. She asked again for at least help and by then end of the convo it was for lots of help. This past week she has stated she wouldnt be around much, health problem, personal issues.... she is opening the door to you to go ahead and take over, even if she doesn't realize it. Even though she has opened the door for this to happen, I am sure she wants you to come in nicely. Wipe your feet.