Hey kmo_9000, is this going to be hooked up to a TV or to a computer monitor? If it's a TV, you might be interested in a build similar to the HTPC I just built. If you order your parts through NCIX, they will price match any advertised price (use Pricecanada to find better deals, then have NCIX match them) and not charge you PST (if you live outside of BC). I ended up saving close to $70 and built my HTPC for about $300 including tax and shipping. It's more than capable of playing even compressed 1080p movies, is utterly silent and looks great with the stereo equipment. If you need it to, it can also function as a workstation for your mom easily.
Anyway, if you aren't hooking this up to a TV, the build still works great as a quiet and reliable workstation. The motherboard can output to DVI and VGA as well as HDMI, so you will be fine hooking it up to a monitor, and the integrated graphics will more than handle any older game you can throw on it.
Gigabyte 780g mATX board, pricematched to $72 (http://www.ncix.com/products/index.p...cture=Gigabyte)
Generic Crucial RAM, 2x1gb, they were on sale for $8 when I ordered them though, now $24. (http://www.ncix.com/products/index.p...L%20TECHNOLOGY)
AM2 4400+, pricematched to $59 (http://www.ncix.com/products/index.p...anufacture=AMD)
Antec NSK 2480, pricematched to $79, includes 80+% efficiency PSU that's more than capable of running an HTPC (http://www.ncix.com/products/index.p...ufacture=ANTEC)
The DVD drive and hard drive I had sitting spare, so I reduced their cost, but if you bought everything new, you could go for about $350 and have a very workable computer.
Also, as for your NewEgg question: yes, it is in American dollars, and they do not ship to Canada.
Thanks for the avice. I will probably order a computer similar to that. Just what is an HTPC build mean? Iv never heard of that.