Go with a nexus 7 i think nasa 11k nalang ata ang 32gb na bnew nun. The second tablet is a toss up depende kung san gagamitin ng mother mo. Kung hindi siya gamer and she just enjoys reading books watching movies and casual gaming
(candy crush, mga slot machines...etc ) you can get her a cm fusion bolt or maybe a pipo U1. Both performs ok naman both has good screens and pwede lagyan ng mmc slot for added memory and pwede din kabitan ng mini hdmi para isalpak sa lcd/led tvs para sa streaming or movie watching.
Be warned lang bro di din ganun katagal batt life ng mga tablets, you can squeeze around 4-6 hours of straight usage out of them. Hope this helps