Just to ship it will cost $2,500.
Customs tax will be 50% of the ORIGINAL price paid.
If it has an engine biugger than a 2.5l you will pay an additional luxury and gas guzzler tax of 100% of the customs tax.
Then there is the customs crocodile at the port of entry who will demand payment of additiona;l $'s.
Your much better off buying your mom a new car here than paying all that in customs tax and shipping. Basically it's more than the car is worth.