256 is heaps, dont upgrade more imo, no need.
im running a p4 1.7 with 256 in this laptop, and it plays music while i surf while burning a DVD while recording music off the net. computers these days are WAY overspecced for standard stuff imo.
ask her if she is happy with the deal, stress that the warranty is good, stress that Dell is a good brand etc, make sure she wholeheartedly says "buy it now!!!" before you press it, because people are funny with computers - if you buy something for them and then, in a fit of dickhead logic, they see something worse that they think is better, they get all sour at you. i had customers installing AMD drivers on intel machines, getting errors, and then blaming me. i wanted to cave their skulls in
good luck