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I certainly wouldn't rule out anyone being able to learn anything new strictly on the basis of age but as others have suggested, would an iPad be a viable option? With iOS 5 they no longer need to be tethered to a computer at all and for the basics that your mother is using her PC for, it is just as capable.
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I would advise that whatever she ends up getting, Mac or PC, that you at least steer clear of Windows XP. Even the most diehard Windows fans have to admit that XP is now a shockingly bad choice in operating system. To be fair, it is 10 years old. But so many computers running XP today have users complaining about how it's 'too slow' and laggy even on hardware only a couple of years old.
She needs to move on from XP, and given that she would have to go through a learning process to adjust to windows 7, she may as well make the switch to OS X.
As to your lack of Mac knowledge, I can sympathise. I have been working in I.T. for 8 years now but only in the last 18 months or so have I been managing Apple hardware. Having used nothing but PC's my entire life I bought myself a Mac so I could learn it and be able to support it better and honestly, I am a convert and whenever people at work ask me what they should buy I answer Mac.
Having said that I can appreciate the difficulty in showing the non-computer enthusiasts how to use a new system. Age is mostly irrelevant, if you have an interest in computers you learn, if you don't, then you learn as much as you need to in order to perform a task but as soon as it doesn't work quite as you expected it's giving up time. It can be very frustrating!
Apple has its own introductory web pages and video tutorials:
Apple - Support - Search
Apple Retail Store - One To One - Mac 101
Mac 101: The Finder
Apple - Support - Videos
Apple - Support - Videos
My Great Uncle wanted an iPad, We got him one for his birthday, Gave him about two lessons on it and he was fin. He lives in QLD ,hours away from us. He has been doing a heap of stuff on his iPad and enjoys it a lot. He is 84 and had never used an iPad Before.
Mac plus, lc 475, centris 650 ,iMac g3x3( blueberry, flowerpower and Indigo), 2x iBook g4, 2x eMac,Power Mac G4 'Sawtooth', Power Mac G4 'Mirror Door', MacBook (c2d 2.4ghz, 6gb ram),iPod toch 8Gb 4th Gen, iPod Nano 4th Gen, iPod Shuffle 2nd Gen.