I picked up a pre-owned 2012 Taylor 114 a few days ago and I absolutely love it, it plays and sounds superb, hearing it I very much doubt anyone would think it was a budget instrument. Especially if you can get one pre-owned I recommend it, I only paid £315 for mine in near perfect condition (new models around £700 sale price in UK).
My only concern is that I feel it's on the larger side of medium bodied guitars so if your mum has arthritis or is of small stature a smaller bodied guitar might be a better choice (but if only you are playing it that shouldn't be an issue obviously).
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