Refurbished Mac Minis from the Apple web site are going for $400 right now, no joke! Good time to get a Mac if you haven't before because of price.
We got her a Mac Mini, a 23" flat panel display, Applecare, and an HP color printer/scanner/everything box all for $2,136 with tax, shipped free.
I swear my mom gets more use out of less money than anyone I know in computing. She's bought a total of three computers since 1994 and still has the same laserprinter we bought that year.