If she were a REALLY, REALLY dear friend of mine (and I didn't need the money), I would simply finish it and give it to her as a Christmas gift. I make things because I enjoy it and I give things because I enjoy sharing parts of myself.
I don't need to make money off of everything I do. And, if it made her happy, no amount of money would make me feel as good.
By the way, the quilt is beautiful.