When I was a lad, faced with such questions, I would paint a mummy. I was into monster movies, a detail that was lost on me mum.
In short, the painting is from you. The subject is probably less important. Show her what you can do, and that you really are an artist, if that is still a question between you.
Maybe paint something that would be personal to her that would go well in her environment on the wall or something. That's another way to look at it.
My dear sweet mum never really cared for my art. As I told you, she was jealous and looking at my art told her that she had given up her own dream of dancing or fashion or whatever. Weird. I gave up on personal gifts like that. My dad resented artists because it had nothing at all to do with golf. Giving my art to either was like giving them a really elegant physics equation. It meant nothing to them.
So I learned to not go there with either of them. That attitude of theirs will either make you very good or very bad as an artist.
But in general when giving art as a gift, it's an interesting thing. Me, I've never been able to paint non-commercially that way. It's better to paint what you like and when one of your works is admired by someone, that's the time to give it. Otherwise give them a gift certificate to Amazon or something.
Hopefully, if you still have a good relationship, and the supportive mom-daughter thing is in place, you should be on safe ground with whatever you paint if it is from you.
"Not a bit is wasted and the best is yet to come. . ." -- remembered from a dream