Ah I’m sorry to hear it, if it’s a smell she always loved it might be a comforting choice.

Or donate a certain amount of money to a charity in her name. I donated to St Jude in my mother’s name and gave her the shirt we got.

Make her a memory book and spend time with her, better than any perfume which is toxic for the skin anyway

Maybe a gift isn't necessary, unless a flowering plant. Not just cut flowers. Visit a CBD gummy store. Maybe helping her relax.

Maybe put together a play list of music she loved or of the era when she was 20-30 yrs old

She wants your presence for presents.

Long term memory is usually a little better than short term. Something that triggers a fond memory from past. Funny story - I and my kids were visiting my mom (dementia) on Christmas Day. We gave her a number of gifts in bags. She opened them and seemed to be happy. We helped her set the gifts aside. 10 minutes later she said, “oh, who’s getting the gifts?” My daughter said, “those are for you gramma”. She opened them again. She repeated this 5 times in the next hour 😂. We had fun each time.

Music?

A lap blanket

Music she loves and a device to play it that she knows how to operate. Perhaps a turntable or cassette player (are cassette players still available?).