In principle, this concept is great, but the amount of features a remote offers is going to be hard to replicate using a number of gestures that an older person can memorize. They will probably be even less incentivized to do this (learning new things sucks) if they already have a solution (remote), even though they really love you. I'm just warning you.
I recommend you use OpenNI and NITE. Note that the current version of OpenNI (2) does not have Kinect support. You need to use OpenNI 1.5.4 and look for the SensorKinect093 driver. There should be some gesture code that works for that (googling OpenNI Gesture yields a ton of results). If you're using something that expects OpenNI 2, be warned that you may have to write some glue code.
The basic control set would be Volume +/-, Channel +/-, Power on/off. But that will be frustrating if she wants to go from Channel 03 to 50.
I don't know how low-level you want to go, but a really, REALLY simple gesture recognize could look at horizontal and vertical swipes of the right hand exceeding a velocity threshold (averaged). Be warned: detected skeletons can get really wonky when people are sitting (that's actually a bit of what my PhD is on).