I want my mother to visit USA but I don't work can my husband sponsor my mother in I-134 form?

Me and my husband are US citizens and I wanted to invite my mother New Delhi to visit USA. She is not planning to stay here or to get a green card. since, I don’t work in Form I-134 can my husband sponsor her? Since my husband is self employed what other documents do we need? And where excatly do we need to submit these documents.