Hi, Arthur Askey
i'm not aware of such things; there are discounts for education (students and institutions) and government
(the latter at leastin the US). If you belong to this category, you could probably by it at a cheaper price (5%)
and hand it over to your Mother. In any case, any respnose
in this forum would be not-binding for Apple.
Why don't you check directly with Apple?
There are "refurbished" macs and ebay or such things, and
honestly, I would stay away from such deals.
However, here in Holland, occasionally you can get deals just at the end of the year, or end of schoolyear, where you get the "old" model for a somewhat lower price..
Success