Treat her for a hairdo or a meal out somewhere ,feet pampering thingy at the chiropodist, nice bottle of drinkies ..if she likes a wee dram of something .
Box of nice groceries with things she may like but wouldn't perhaps buy for herself .Houseplants ,basket of fruit .Books if she reads ,magazine subscription,..ooh I don't know really ..I have this problem with my M-I-L and an aged Aunt but this year we have an agreement ....no presents ! I would rather do something or buy something for them when they actually need it during the year not just for Christmas.