Last minute mother's day gifts?

[Basketball Chick]

Budget: $40 or under
Transportation: My older brother
What my mom already has too much of: perfume and lotions
Clothing Size: No idea.
Already going to get her: Flowers

Any ideas for material stuff? My mom is under a LOT of stress lately (my dad is out traveling, leaving her to feel like a single mom. Plus, my other brother just had major surgery and she is taking care of him 24/7). Any good ideas for something to bring a smile upon her face again? Anything under $40? Thanks!!

[lookin4hope]

$ 0 - self made coupon book (to help her out)
$10-20 mothers day poem on a plaque
$20-40 nail salon gift certificate (manicure pedicure)