While I don't see anything wrong with giving a small gift to a "mother figure" on Mother's Day (I've done it since I don't have a mom), I find it problematic that she would suggest you buy her a gift. It encourages the transference and prolongs the fantasy and she knows you often don't have enough money to buy food (she even loaned you money for food recently!). If it were your idea to make her a card or something, I see no problem with that. But it's just really strange behavior for a T or LC to ask a client to buy them a gift at all (it would be against APA/state ethical guidelines if she were a licensed T)-- and it's even more bizarre that she is encouraging the maternal fantasy after previously telling you that she is not and cannot be your mom and you need to accept that. It just seems to be a lot of mixed messages. Therapy really should provide consistency. She's certainly warm and cares about you-- it's just the lack of insight and forethought that I find troubling.