If she purchased a kit, then she could most likely return it for a refund. If you told her husband you couldn't do it for a couple of years, tell her the same thing, that you're sorry, but with the holidays, birthdays, anniversaries, and other commitments coming up, you really just can't take on anything else right now...but you would be happy to teach her how to quilt and she could make it herself. That way you still get your stuff done and she can learn and go do her stuff.