This photo is dated March 1854 on a slip of paper held between the pages of the book on the table.
The lady wears a fan front dress with tightly fitting drop sleeves. She has a small gold and gem brooch holding the embroidered net lace collar closed at the throat. She wears a shiny-fabric apron, likely a silk taffeta - you can just see her dress skirt at the far left of the picture. The apron does not have a bib section. She wears no ring on her left hand.
This mother posed with her dead son for this portrait. We know this is a boy because his hair is parted on both sides. We know he is dead because his eyes are closed.
He wears a cotton print frock with front buttons and flounced sleeves. The clothing is poorly arranged on him, which suggests the difficulty of dressing him for this photo. The top of his left boot is visible.