Sorry, I forgot to comment on your Hardware recommendation request earlier
@Dude#1279435 .
And I completely passed over your comment about already owning a Dell Tower "My Dell tower is doing good. The usual small bugs but nothing preventing it from booting up and running normally."
(Gents, Dude advises "Sorry but really dumb when it comes to tech." and also with a Budget of "$3-500" that limits the Hardware /Software we can recommend considerably.)
For me the Key to meeting your needs is the Dell Tower. Why not use this PC for Ripping CDs and use a portable drive to play them on a new Laptop? You really don't need much computer power for this task and if you already have it, and a spare drive for back-up - it is a bonus. Is the Dell Tower running Windows 10 ? Does it have an Optical Drive that works (DVD/CD combos are typical - Blu-ray combos are rarer). Can you advise what the model number is for the Dell Tower? How much space on it and the spare drive? How old is it? What "Bugs" ?
Your ma "gets 365". One of my sisters does as well, but with it you can use it on multiple PCs simultaneously in the same household. (We live 30 miles apart and I don't use it, but did setup her new Laptop a couple months ago with it and other software.) So you may be able to save a few $ there if you want to go in that direction. You'll need her sign in credentials for the initial setup.
If you are looking to buy a Windows Laptop with an Optical Drive there should be lots available in your budget assuming you live in the USA (less selection for Canada). For RAM, I typically recommend 16 megs, and for storage just get as much as the Budget allow. (As I stated earlier, 4000 Albums in FLAC format is ~1.6 TB - but you won't want your whole collection on it at one time - or will you?)
Please advise the answers to my questions and I'll advise next steps.
I hope this is helpful.