I have a lot of free time, so I'm working on Christmas gifts.
My nephew turns one in January, so I'm working on his Christmas and birthday gifts. Probably about $50 for each occasion, but going over won't be the end of the world.
For Christmas, so far, I have this which I got at Costco for about $25.
I'm trying to think of what to do for the rest of Christmas and for his birthday.
Since he's so young, and doesn't know the difference, I'm thinking of trying to get some stuff for his next year of new stuff. Baby showers usually get the stuff you need for infants, but never stuff for after that. My SIL (his mom) doesn't have a ton of cash to go out and get stuff, and doesn't have many resources to help guide her.
I'm thinking a variety of sippy cups for part of Christmas? Then for birthday, another toy and books.
What else can you think of that you needed when your kid turned one? FWIW, I got her toddler plates/bowls/cups/cutlery for her shower, so she has some of that.
Does she have clothes for the next year? My kid loves walking/running more than anything else. Maybe a stride to ride or a V-tech walker thingy like this: http//www.amazon.com/VTech-Stand-Learning-Frustration-Packaging/dp/B0053X62GK
Also, our PBK anywhere chair has been a huge hit. She sits in it all the time. They're more than your budget but I think Target has similar things sometimes, and uglywhere chairs carries returns/overstocks for less.