Mother’s Day is fast approaching 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.