Need help with a fast budget comp for my mom

Yep, even a pentium with a low resolution monitor and an SSD will be more than enough for her needs.

Hi,

As mentioned, just about ANY CPU is adequate. It's the SSD that's important. 120GB is the minimum I recommend.

*The most RELIABLE SSD is probably this one:

Intel 335 (120GB or 180GB).

Rest:
Since you say you already build PC's then just concentrate on quality, noise, security and backup solutions:
1) Intel 3000 series CPU (dual-core)
2) micro-ATX motherboard (*UEFI BIOS)
3) Windows 8 64-bit OEM
4) Start8 from Stardock (for Windows 8)
5) *Power Supply:I've been researching power supplies recently due to many DOA and NOISE issues. Here is the one I recommend by far:
"Antec Basiq VP450"

6) CPU cooler (don't use stock):
*Make sure the cooler uses a PWM fan as most motherboards have dropped voltage-control of fans.

7) DVD burner: (check the FIRMWARE date at the support site. Make sure it's 2012 or 2013 (some burners are as old as 2009 which makes bad burns more likely)

8) Hard Drive (Western Digital Green or similar. Used for backup Image, large files etc. Capacity based on need.)

Other:
Windows 8 info:
Windows 8 is better than Windows 7. The new interface can be AVOIDED with Start8. Most importantly though is that Windows 8 when paired with a UEFI BIOS motheboard can prevent the worst boot-time malware from invading your system. This is a very big deal.

*Boot setting in Windows:
Use HYBRID SLEEP. (also ensure the hard drive turns off after 30 minutes or so.)

Image Backup:
Make sure to do an initial backup of Windows from the SSD to a secondary Hard Drive. Do this after Windows has been updated completely (motherboard drivers from support site, Microsoft Updates etc.). Then make periodic updates. (I use Acronis True Image 2013 for automated backups. There is a FREE version, manual-only, for select hard drives such as some Western Digital. Other software exists including Windows 8 backup. It wouldn't hurt to have a Windows 8 IMAGE backup created regardless of other backup software.)

Documents folder backup:
Get the free version of Syncbackse then setup a backup solution (DAILY) to auto-backup her main Documents folder to the Hard Drive. In the event that the SSD fails, any documents in this folder are still on the hard drive (and a less frequently updated IMAGE of Windows should be there as well.) It may be better to pick and choose the exact folders though as the Documents folder has hidden files.