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Honestly, you don't need much. And for peace of mind and easy to use, I'd suggest a Mac Mini or iMac even though they have horrible C/P ratio. (not so much on entry level Mac Mini... as to build a similar unit would cost about the same if not more)
I built several windows PCs for my parents, but they always have problems with it (from both software/hardware)
Then I simply got tired of it. I bought them an entry level Mac Mini on CL for around $500 in 2010, boosted the ram to 4GB... never had to service their computer when I visit them. Earlier this year their HDD crapped out and I replaced with a spare 60GB SSD I had, that's the only thing I ever did.
And if you go the Mac Mini route, you have the option to easily move around.
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Nothing for now
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