I was in a very similar situation to yours last year. I wanted to buy my wife a new computer as a gift in order to replace her 4 years old Fujitsu notebook. She's never used a Mac before, but as someone previously mentioned earlier, I wanted to get her something classy. I got her a MacBook 12". She got used to it pretty quickly and she's been enjoying it ever since. She's a light user: web-browsing, YouTube, MS Office. I never told her how much I paid for it, but she figured out it must have been expensive 