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Mother’s day is just around the corner and American families are planning to splurge this year.  According to the National Retail Federation, Mother’s Day spending is expected to top a near record 23-billion-dollars.  Some 86-percent of Americans will celebrate Mother’s Day, spending an average of 180-dollars.  Jewelry tops the list of the perfect gift for mom’s special day.  Dinner, flowers, gift cards and clothing round out the top five.  The survey also found that 29-percent of moms want to receive a “gift of experience,” such as a spa day, concert tickets or a gym membership.