Yeah, I do know she deserves the best and it might be confusing to pick out a perfect gift. However, just do what you can afford to do. I can give you some ideas
You should be able to develop some ideas from these.
Yes, I am very much aware, lol. I guess you must think my ideas are weird, but the fun part is that she might have not experience these thinga before and it will be so amazing for her to. There is a shoe and bag for women of her age, and taking your mom on a date sounds super cute to me, you could even make it a night out with your family. I am also guessing the spa idea must be the weirdest, but well, their skin needs pampering too and their body needs proper massage and care.
I wanted to be clear and to be Assured that you knew what you typed.. hehe
All these are very good ideas and I think I'll try them out. Most especially, the date