Building My Mom 350$ budget PC for work. NO GPU

Solution
It depends on your mother's uses and needs. Also, would you need an OS in that budget? Because $80 out of $350 leaves very little left. For just an average consumer PC if you need an OS included it's usually cheaper to buy something prebuilt from HP or Lenovo.

However if an OS isn't needed I would do something like this for a basic home/office PC:
PCPartPicker part list / Price breakdown by merchant

CPU: Intel Core i3-6100 3.7GHz Dual-Core Processor ($108.37 @ OutletPC)
Motherboard: Asus H110M-E/M.2 Micro ATX LGA1151 Motherboard ($44.99 @ Amazon)
Memory: Avexir Core Series 8GB (2 x 4GB) DDR4-2400 Memory ($46.90 @ Amazon)
Storage: ADATA Premier SP550 240GB 2.5"...
It depends on your mother's uses and needs. Also, would you need an OS in that budget? Because $80 out of $350 leaves very little left. For just an average consumer PC if you need an OS included it's usually cheaper to buy something prebuilt from HP or Lenovo.

However if an OS isn't needed I would do something like this for a basic home/office PC:
PCPartPicker part list / Price breakdown by merchant

CPU: Intel Core i3-6100 3.7GHz Dual-Core Processor ($108.37 @ OutletPC)
Motherboard: Asus H110M-E/M.2 Micro ATX LGA1151 Motherboard ($44.99 @ Amazon)
Memory: Avexir Core Series 8GB (2 x 4GB) DDR4-2400 Memory ($46.90 @ Amazon)
Storage: ADATA Premier SP550 240GB 2.5" Solid State Drive ($69.99 @ NCIX US)
Case: Rosewill FBM-01 MicroATX Mini Tower Case ($25.55 @ Amazon)
Power Supply: SeaSonic 350W 80+ Bronze Certified ATX Power Supply ($31.99 @ SuperBiiz)
Total: $327.79
Prices include shipping, taxes, and discounts when available
Generated by PCPartPicker 2017-02-27 15:15 EST-0500

There's room in the budget for a DVD Burner if she needs one. I went with a 240gb SSD and no mechanical HDD. If she needs a lot of space get a 1tb HDD instead of the SSD. But the basic idea is the same, i3 + H110 + 8gb of ram.
 
Solution

user11464

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Feb 25, 2017
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g4560 cpu+b250m motherboard
or
i3-7100 cpu+b250m motherboard
or
i3-6100 cpu+h110/b150m motherboard

sales will determine which one will ultimately be the cheapest, but even without sales the difference can be around $25 max.