I suggested her to buy a pair of Church Audio CA-11, a Church Audio battery box and a second-hand IRiver H120.
She might have issues with insufficient gain on the iriver, since you don't include an outboard pre in the chain.
I'd suggest CA-11>ST-9000>H320 (or CA-14>ST-9100>H320 if you can afford it).
Note that the H3xx series are usually cheaper on ebay, and since you won't go digi-in there's no added benefit of going H120.
When ordering from Chris, remember to have the parcel marked as gift, or you'll bust your budget paying EU customs!