Mother's Day is May 10, and speaking from experience, it isn't how much you pay for a gift, it's more a case of simply acknowledging how much your Mom means to you. You can do that with a card and a single carnation. Or you could make up a really nice spa gift for Mom using items from the dollar store and only spend $5, $10 or whatever your budget will allow.
Dollar Tree online has a page set up to help you build a gift basket for Mom. First, choose a basket for $1, add your gifts, which may include fragrances and home spa items for $1 each and lastly, wrap it up using a basket bag, which comes in a two-pack for $1 or basket wrap that comes on rolls of 30" x 10" for $1 each. If you can't decide what Mom might like, let her choose by giving her a Dollar Tree gift card.
99-cent Only Stores shows you how to treat Mom to breakfast in bed for under $4. They are featuring a package of four bagels, a 32 oz. container of prune juice, a dozen eggs and 1/2 lb. of butter, all at 99-cents each. They also have greeting cards that come with perfume, Jordache fragrances and a 13" tall chocolate rose in a box for 99-cents each.