By what she loves

Start from the thing she already spends her time on.

By what you want to spend

A firm ceiling, with the extras that push totals over it spelled out.

By the situation you are in

For the mom who is hard to buy for, and the calendar that is not helping.

Not sure where to start?

If you can name one thing she does for herself every week, start with the interest guides. If you cannot, the guides for moms who have everything and moms who want nothing are written for exactly that problem, and they are not the same problem.