It's your mom and it's a gift that being said. If she has a laptop and doesn't use it, see's your iPad and hasn't asked once to try it then she may not be interested in it. I rather have something cheaper that I'll use than something expensive that will just collect dust.
Have you tried to get her to use yours?
I haven't gotten her to use mine yet. The other option I have is to go ahead and return it and give her iPad2 for her birthday in April (hopefully it will be out then)