Given as the mother of James Gray:
James W. Gray Pedigree Birth: , , New York, Parents: Father: Wm. Gray Mother: Jane Carson, Marriages: Spouse: Cora E. Pardee, Marriage: 19 MAR 1883 Manhattan, New York, New York. (BB says this is a Civil Marriage.)
and:
Margaret GREY (AFN: QMDV-PH) Pedigree
Birth: 1865 New York City, Death: 1930 Yonkers, Westchester, New York, Father: William GRAY (AFN: QMDV-KS) Mother: Jane CARSON (AFN: QMDV-L0
This also from the LDS Pedigree File:
Husband's Name William GRAY (AFN:QMDV-KS) Born: 1833 Place: , Colerain, Northern Ireland Died: 1882 Place: New York City, , New York Wife's Name Jane CARSON (AFN:QMDV-L0) Born: 1833 Place: , Colrain, North Ireland.
However, she must have died before 1870 because William Gray, the father of Margaret and James, married Peggy McVickar in that year.
This might be her in the 1860 Census:
1860 Census: 1st Dist of 8th Ward, NYC, Jane Carson, age 25, servent