This will do fine for her needs. PCPartPicker part list / Price breakdown by merchant / Benchmarks
CPU: Intel Core i3-3220 3.3GHz Dual-Core Processor ($129.98 @ Newegg Canada)
Motherboard: ASRock B75M-GL R2.0 Micro ATX LGA1155 Motherboard ($50.00 @ Vuugo)
Memory: Corsair XMS3 8GB (2 x 4GB) DDR3-1600 Memory ($55.99 @ Amazon Canada)
Storage: Kingston SSDNow V200 Series 128GB 2.5" Solid State Disk ($85.48 @ Newegg Canada)
Case: Cooler Master NSE-200-KKN1 MicroATX Mid Tower Case ($46.59 @ DirectCanada)
Power Supply: Corsair CX 430W 80 PLUS Bronze Certified ATX12V Power Supply ($49.99 @ Newegg Canada)
Operating System: Microsoft Windows 8 (OEM) (32-bit) ($97.98 @ NCIX)
Total: $516.01
(Prices include shipping, taxes, and discounts when available.)
(Generated by PCPartPicker 2013-09-07 14:42 EDT-0400)