I'd give it back to her in the same condition she gave it to me, which means I'd remove every stitch of quilting I put into it.
It might be petty, but I'm not giving away 9 hours of work for nothing, even if it takes another 9 hours to undo it. And I'm not giving her the batting and backing, either.
If she made the top, she knows exactly how much it costs for the batting and backing and how much time is involved in quilting it.