It would be insulting to say no elderly people are capable of using modern technology, but it's not insulting at all to ask for a simple device for an elderly person. My neighbor would turn off his desktop by pulling the power plug out of the wall.
This might be out of left field, but for a really cheap option you could get a netbook (even second hand), wipe it and put Ubuntu Precise Pangolin on it. It is essentially virus and malware free, and the interface is very simple (kind of smartphone-ish). With the money saved, you could also get an e-ink reader, which are great for older folks. Some have built-in browsers (without rooting) too.
You can install Pangolin on a pendrive easily if you want to see what it is like.
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