I agree on the sony. And I'd also install Calibre on her PC and configure it completely yourself. Once you've done that, the only thing she must know is how to connect a cable, start Calibre and press a button...
I did the last thing for my mother. It really cut down into the time I had to spend helping her getting her books on her Sony. And I think she lives further away than your mother! (I even think your mother lives closer to me than my mother does!)
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