I vote for G35 and IS350. Of course I'm biased since I got them (G35 and IS250 Instead)

But if she want to buy them new and fully loaded, they'll be more than 40K. They'd be out of the budget.

May be a base model G35C is okay.

For the IS: Definitely get the Audio and Nav package. They're all worth it. She'll regret it just like we did