While I agree about the name tax, I still am a fan of Martin. I have an OM-21 that is a great guitar. Before that I had a 00-21 for many years.
There are a couple of things to think about. How does she play the guitar? Does she finger pick or strum? Is body size an issue? I vastly prefer "auditorium" style instruments over dreadnaughts. I also prefer a wider neck for doing fingerstyle work.
A couple to ponder:
MARTIN 000-16GT GLOSS TOP GUITAR & CASE 00016GT - Elderly Instruments
If you want a pickup built in:
MARTIN OM-1E GUITAR & CASE,ONE-SERIES SOLID WOOD OM with FISHMAN PICKUP & PRESYS PLUS ONBOARD EQ OM1E - Elderly Instruments
My personal fav (within reasonable budget):
MARTIN OM-21 GUITAR & CASE OM21 - Elderly Instruments
I got my OM21 used for about $1000 iirc.
If she likes dreadnaughts, hard to go wrong with a used D-18.