Help with build for parent's pc please!

my parents computer is dying slowly.. their gigabyte motherboard model has issues where the sata ports go out after a couple months of use. i recently had to switch their harddrive to the last good port this month, so i suspect by february at the latest it will die as well... so, at a feeble attempt to pay them back for everything they have done for me in my life i want to put a new computer together for them for christmas. here is my form:

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Approximate Purchase Date: in the next week or so

Budget Range: 400-500 (before any mail-in rebates.. instant rebates of no concern)

System Usage from Most to Least Important: surfing the internet, flash/java games, office work, photo organizing and printing, serious full screen 3D games or HD movie watching not necessary

Parts Not Required: do not need monitor, keyboard/mouse, speakers

Preferred Website(s) for Parts: newegg if possible, but not necessary

Country of Origin: USA

Parts Preferences: none

Overclocking: no

SLI or Crossfire: no

Monitor Resolution: i forget exactly, but i believe their monitor is native 1920x1200

Additional Comments: prefer to do solid state hard disk drive, and hard drive size does not have to be huge around 50-60 gig or so is plenty of space

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thanks for taking the time to help out !