if i wanted to be kind, i would give her a written breakdown of the actual costs of everything that went into the making. then i would add the amount of time and give a low figure for that. apologize if you feel you must (i don't feel you must) but explain that it's what it costs you in time and money. once she sees the actual value, she may realize she's putting you in a hard place and make an offer that's in line with reality. i'll bet that you didn't charge enough for the other quilts you made for her, so she feels free to keep buying from you not realizing that she's putting you out a little each time. if she wants it, maybe her kids can help her buy it for herself. at least she'll appreciate the gift you're giving her at the low price. or, as others have said, she may offer to make payments or trade for the rest of the value.