[M/S] what to do

Hi people, this comes from a couple of months ago. I live with my mom (I’m 26 and she’s 50), and I’ve always had the fantasy about incest but never thought to make it real, but after some things that have happened I’m not sure if I’m making it in my head or what’s going on. We have a great relationship, she always talked with me about the girls that I took home and so on, but I started notice her more physical to me, like longer hugs when I clearly feel her tits against me (a couple of times happened with me having a boner). Also she’s dressing in a more “sluty” way, like no bra, sometimes just walking around on lingerie, or a see through pijama. If I have to say it she’s turning me on a lot, but I won’t like to try a direct move on her, I would like to tease her back or do it step by step, because I’m afraid I’m creating this on my head. I’m sure here are some non taboo people who can help me!