If you’re on a budget honestly if you’ve ever tried SheGlam stuff, the SHEGLAM complexion Pro foundation is pretty good, the Matte version. It’s pretty good for multiple aspects of price quality coverage, pretty impressive.
If you’re not really on a budget and wanting one of the best, my recommendation, although there’s tonnes of high end good foundation but for a start and for mature aged skin my best recommendation is the NARS Sheer Glow. It is amazing from what I’ve heard and tried myself. I’ve bought it for my auntie, mum and a friend who has very mature skin and they all love it no negative comments so far!
Massive tip from me and I’ve tried TONNES of makeup. If you’re going to invest in some sort of makeup and you want it as a gift, but you’re not entirely on a budget like you can spend a little- spend on foundation, especially in terms of caring for skin. She’ll appreciate it so much 🙂
Good luck and good on you for treating her