Please help me decide on which tablet is the better purchase.

The tablet will be used by my senior Mom for Viber and WhatsApp. She does not know how to use the internet and I thought that having a tablet would be a good chance for her to learn. My Mom wants an IPAD since most of her friends are Apple users but I am hesitant to get an IPAD since most of the apps are for a fee. Plus my phone is a Samsung and I thought it would be better too for my Mom to get a Tablet of the same brand.

Villman is having a sale on the Galaxy Tab and I want to know if the Php4k difference for the 3G is worth it? Is it practical to use as a phone?
Is the Galaxy Tab a good product?

Samsung Galaxy Tab 2 7.0 16GB Wi-Fi (White/Silver) GT-P3110 Android Tablet New Best Buy
Android 4 ICS (Ice Cream Sandwich) / 3.0 Megapixel (Rear) / VGA Camera (Front) / WiFi / 16GB / 7-inch / micro SD card slot / 1GHz Dual Core / Adobe® Flash® Player 11 support / Readers Hub, Game Hub, Music Hub and ChatON
Promo: Special Cash Price: P8,899 until June 16, 2013 Only!!!
P 9,984

Samsung Galaxy Tab 2 7.0 16GB WiFi+3G (White/Silver) GT-P3100 GSM Quad Band Tablet PC Smartphone New Best Buy
Android 4 ICS (Ice Cream Sandwich) / 3.0 Megapixel (Rear) / 2.0 Megapixel Fixed-Focus (Front) / WiFi+3G / 16GB / 7-inch / Portable at 344g with voice call capability / 1GHz Dual Core / Adobe® Flash® Player 11 support / Readers Hub, Game Hub, Music Hub and ChatON
Promo: Special Cash Price: P12,899 until June 16, 2013 Only!!!

Please I would appreciate replies so I can make the purchase during the promo period (if this turns out to be a good deal)