As your Mom gets older she can be one of the most difficult people on the gift list. You can't get her that toiletries kit, taking her out for breakfast, lunch or dinner is tough when you don't plan ahead (and who does).  So here's some ideas for the Mom who has everything.While most poo poo gift cards, they can be special if there is a personal connection. For instance, my Mom loves Dunkin Donuts.  So she appreciates the gift card because then she can treat her friends too.  And Dunkin makes it easy by making them available at the register or online.

Mom usually appreciates just spending some time together.  Rather than staring at the wall or the TV, if she's a racing fan, take her to Utica Rome Speedway.  The speedway has a special Mother's Day Twin 20 Lap Features this Sunday starting at 6.

She's not my Mom, but the wife loves getting a massage.  So much so, that it's become part of all gift giving occasions.  If you can afford it go for the hour long, the 30 minute one just gets her started.

Mother's Day is also the one holiday where some practical gifts are allowed.  Things that make Mom's daily tasks easier.  I remember a particular year where she went gaga over the KitchenAid Mixer, she loves to bake.

And more than anything, instead of giving, take.  Take away all responsibilities for the day.  No deciding what's for dinner, no deciding where to go or what to do.

**(Dunkin Donuts is a sponsor of Tad and Polly in the Morning)