i've been advised by a lot of MAC MAs that the single brushes are better quality than the travel sets.....and someone on the boards here ditto that.
i would recommend 1 or 2 brushes (does she have any brushes at all? if so, add ones that she doesn't has or at least 1 that is a staple brush she can replace with this better one that the others above have recommended). then maybe a couple eyeshadows (a quad maybe) so she can play with the brush and have new colors to try.
as my collection grows, i prefer pro pans and the 15 pan palette (so much easier to travel with than all the little pots) PLUS, i just found out that those pans work for b2m! so if you do a refillable compact quad, let her know those pans work for b2m when they're empty.
10 years so a friend told me about b2m (and darn, i was throwing out my lipsticks when they emptied).
what a nice birthday for her (btw, when i was in school, my sisters use to get me the holiday sets for my birthday/christmas since i was too poor to buy MAC makeup.....i don't think they have any holiday sets now, but i could be wrong)