IronSpike
Even when price is a concern, it's a good idea to buy the most expensive Wacom-brand tablet you can afford. You won't regret it.
If you can only spend $300.00, maximum, buy the $299.99 model. The upticks in pressure sensitivity are perceptible, especially in the lower-end models.
I disagree to be honest.
Read her posts and think about it for a moment. She's a beginner, she has never used a tablet before. What she needs is a decent yet affordable tablet to get her started. You wouldn't tell someone who is a complete beginner and has never used oil colours to buy the most expensive oil colours available either.
A beginner will not notice the difference between the 1024 levels of pressure sensitivity a Bamboo tablet offers, and the 2048 levels of pressure sensitivity you get with an Intuos4. Beginners who are not used to working with a tablet tend to press down too hard anyway.
Let her start out with a Bamboo. It's a good tablet and you can achieve amazing results with it. PS Elements and Painter essentials are also included in the Bamboo package, so she'll have everything she needs.
She can still buy a more expensive tablet when she's certain that she likes digital art and has gotten used to drawing and painting with a tablet.
A tablet is a tool much like the software you use and it's only ever as good as the artist who uses it.