I don't know how old your mother is, but it seems to me the wood paneling would just create a need for a lot of dusting. The place isn't that large - I don't think you need a feature wall. Just paint it all a white or off white to keep it light and bright. There are only windows on each short end. The blue makes it gloomy.

Thank you..all the walls will be painted white.

Congrats on finding a nice home for your Mom. No wood panels on LR wall, please! Ensure the white for walls complements the white on cabs, otherwise 1 white will look dingy or yellowed. Aging vision when working on kitchen and bathroom countertop is helped when floor color contrasts with counter color. Also add sconces in LR and BR. Aging mobility is safer on flooring of tiles with high friction coefficient and matte surface wood or LVP - without area rugs or carpet. Wall mounted TV, furniture should have storage (console under TV, storage coffee table, side tables and night stands with drawers) and maximize vertical space (chest instead of dresser), built-in bookcases, etc.

NIX the dark blue wall or any wood accent wall . You do know you will need to remove the tile before new flooring can be done? If this is condo you will need to deal with permission to do that type of work from the condo baord since there are probably rules about work hours and all kinds of things. I think the walls would be nice not white and this is a color I use a lot for a nice neutral and I cut it 25-50% depending on how much color I want.It is a BM color not SW I think you need to slow down and ask your Mom about any things in her space Kitchens are expensive to change so need to be planned for how she uses the space not a bunch of strangers .You need to post a to scale plan with all measurements if you want any help with the kitchen. Moving any plumbing or electrical in a condo has issues too.

Whichever flooring you choose just make sure it is easy for your mom to navigate without slipping and falling. If she does end up falling carpeting or at least very large area rugs will help cushion a fall better.

Thank you everyone

Built in storage might be a better use of the budget opposed to a cosmetic wall panel. If you are renovating the cabinets additional boxes, doors, and shelves could be purchased and arranged to create matching built in storage along the large wall.