Absolutely. Since it's going to be a basic system, I'm going to recommend a very nice AMD build. I just can't see why you would need to go with Intel. AMD is perfect and they're highly stable, fast, and reliable. If you have the money to spend, the new Intel CPUs are a pleasure to have. But most of them are priced fairly high compared to AMD CPUs. Plus, your mom doesn't need anything fancy and expensive to surf the Net and watching movies, music, etc.
SO here you go. THis is very sufficient. As long as you have enough RAM, this system is a monster. Way to go mom:
BIOSTAR TFORCE TF520-A2 AM2 NVIDIA nForce 520 MCP ATX AMD Motherboard - Retail
http://www.newegg.com/Product/Product.aspx?Item=N82E16813138082
AMD Athlon 64 X2 3600+ Brisbane 1.9GHz 2 x 512KB L2 Cache Socket AM2 65W Dual-Core Processor - Retail
http://www.newegg.com/Product/Product.aspx?Item=N82E16819103046
G.SKILL 2GB (2 x 1GB) 240-Pin DDR2 SDRAM DDR2 800 (PC2 6400) Dual Channel Kit Desktop Memory - Retail
http://www.newegg.com/Product/Product.aspx?Item=N82E16820231098