Not sure of your specific situation, but here's a thought from someone whose Mom is now gone.....give the gift of yourself and your time. She will remember the time you spend together much longer than the gifts you give or receive, and that will be the foundation for very special memories after she's gone.
So, what does she like to do? Is there somewhere you can go that would really be a special time? Doesn't necessarily need to be expensive -- just special for the two of you.
Or, is there something that needs to be done that she doesn't have time or talent to do, but you could do for her?
Of all the memories of my Mom, one of my favorites is the last meal I made for her. Something very simple to make, but she really enjoyed it because it came from the heart. And the fact that we were able to share that time with a couple of other special relatives made it extra special.
So be creative in your thinking.
Just a thought.....