Don't forget that her special day - Mother's Day - is coming next month. Are you ready? Have you even thought about what you plan to get mom this year? Remember that jewelry is never, ever a bad gift to give.

In fact, according to JCK Magazine, jewelry is "the" gift to give her this year:

Spending for Mother's Day gifts this year is anticipated to reach $13.8 billion, with the average person to spend $122.16, up from last year's $104.63, according to the NRF 2006 Mother's Day Consumer Intentions and Actions Survey.

The study, conducted by consumer market intelligence BIGresearch, also found that high prices at the gas pumps will not deter purchases of luxury gifts.

Consumers planning to splurge on jewelry will spend $2.1 billion compared to $1.7 billion in 2005. Those planning to surprise mom with a trip to the spa or a massage will spend a total of $928 million, compared to last year's $644 million. Treating mom to a special outing such as brunch or dinner will cost consumers a total of $2.8 billion, up from $2.2 billion last year.

"On Mother's Day, moms across the country will reap the benefits of having one of the hardest jobs in the world," said NRF President and ceo Tracy Mullin. "Regardless of age or income, most people enjoy showering mom with lavish and thoughtful gifts to show their appreciation."

So, what's it going to be? A mother's bracelet? A new pair of gold earrings? Decisions. Decisions!