Happens to me all the time: just because I have a computer science degree... it seems I have to fix all IT bugs, upgrades, migrations, etc. for everyone in the family, and the in-laws.
Ross, you're so right on track: "So when the holidays come around you spend time with your family doing In-law IT." He provides a quick list of advice on what to do. I completely agree on all of it, especially, get your mom on a Mac: either this 15" laptop, or this cheaper desktop iMac model.
And add a webcam so that she can talk to you, and show you what she's doing on her computer ;)
ps: Pix from a great site: ITmugs.com
Playlist: Peter Cincotti