@Glorence,
If she likes music this is a good, low cost gift my son did for me when he didn't have any money.
He took an ipod (one of his old ones) and downloaded all sorts of music either that he already knew I liked or thought that I would like for me to listen to in my car.
Actually that was one of the best and most thoughtful gifts anyone's ever given me.
If you do have money - you could buy her her own new ipod and program it (if she likes music)