A friend says Elin scoffed at Tiger’s pity present.

Elin Nordegren, a new report claims you got a heck of a birthday gift — on Jan. 1 — from your remorseful hubby Tiger Woods — $300 million to be exact! But it doesn’t sound like his generous gesture has changed the way you feel about what he did. “She’s 100 per cent determined to split with Tiger,” a friend of yours tells News of the World. ”When she boasted of the ‘$300m Christmas gift’ and then laughed it was clear to everyone around her that she’s more focused than ever about moving on with her life.”

The friend also claims Elin didn’t let Tiger see their children (two-year-old Sam and 11-month-old Charlie) for Christmas, instead offering him a Christmas morning phone call. Elin reportedly stayed at a private ski resort in California on Christmas, before taking off for the French Alps to celebrate her 30th birthday with twin sister Josefin Lonnborg at an $8,000-per-night resort. Elin’s friend says she also didn’t let Tiger’s mom, Kutilda Woods, see her grandchildren over the holidays, and asked her to mail the kids’ presents to them.

Elin generally feels betrayed by Kutilda, according to the friend. “Tida had been telling everyone how ‘Team Woods’ would soon be back together and this all would blow over,” the friend says. “That made Elin furious.”

Meanwhile, Elin was seen, according to photo sources — as of this morning — back in Florida with the kids.

Get More on Tiger & Elin:

1. Happy Birthday Tiger Woods! Where In The World Are You Spending It?
2. Sorry Elin Nordegren, It Looks Like Tiger Woods Really Can’t Quit Rachel Uchitel — They’re Still Together!
3. Exclusive! ‘Tiger Woods: The Love Hangover’ May Be Coming To A Theater Near You!

BAUER-GRIFFIN.COM

Would you be able to forgive your son if he cheated?

Elin Nordegren, you aren’t the only person furious with Tiger Woods over his rampant infidelity. A friend of Tiger’s mom, Kutilda Woods, says she is “hurt, angry and disappointed” in her son, according to the UK’s Daily Mail. “It was devastating to her,” the friend says. “She likes Elin and adores her grandchildren.” Still, Kutilda is reportedly standing by her son despite his misdeeds.

“She loves him and will support him through anything,” the friend says, “but she needs some time to work through this.”She’s worried about them. She doesn’t want to see them hurt.”

The Daily Mail also points to alleged infidelity from Tiger’s late father, Earl, and how Tiger was reportedly “devastated” over that. Seems a bit hypocritical, eh Tiger?

It’s got to be hard for Kutilda — obviously she can’t condone what Tiger did to Elin, but she also can’t completely turn her back on her son.