For a new user, I would think that a mac would be top of my list. A good deal on a computer is only a good deal if you use it. Likewise, for a general home user, there are no application restrictions (like MS Project, which has no Mac version).
buy.com often has good laptop deals as well. It might be worth looking at your requirements. If she wants a 17-inch laptop, she's essentially buying a desktop replacement. If she's working from a static location, a desktop is going to be cheaper, faster, and easier to adjust to her ergonomics.
I just picked up a used HP nc6400 laptop for $400 on eBay, only a few dollars more than I sold my old Dell D410 for. As Windows laptops go, however, I can't recommend Lenovo/IBM too highly - I owned four of them in a row while working as a consultant, which is a pretty good track record. They do come with a price premium, though.