Personally, I would upgrade to the X2 processor ($65 more) to get the dual cores. And I agree with your premise that you can never have too much RAM.
Also, if you never set up a computer for a relative before, be sure to set up a way to remotely manage her computer before giving her the machine.
Personally, I find "Crossloop" (google it) to be a useful tool since it doesn't require setting up your mom's firewall or anything. But befsure to install it beforehand (and even test it out a bit so you can see how it works from both ends). Then when she calls with a problem, you can have her start it up and take over from there.
(I assume she'll have some level of broadband connection and not dial up).
Mitch
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