That's a great idea!

Some of my favorite products that would be in your budget and that I think would make great gifts are a lap desk, a fleece blanket, a neck and shoulder massager (I have one from the brand Homedics, can be found on Amazon or in some stores), and this this wooden foot massager from Amazon (can be gifted with a lotion (peppermint feels extra relaxing on feet), or fun socks if you want).