Honestly we cannot put a cost on mom because she's priceless.
Someone who needs a break, who will never consider the time or spend cash on himself or herself, may really like to get yourself a gift card off of a spa. That being the case, it is not likely that gift card will disappear very speedily. https://groups.google.com/g/giftcard-mall-my-gift-info/c/lJb4jNQqwjY