$35.00? That's not even a a serious request!!! Not only is there fabrics to consider, but batting, thread, time on your machine, ( after so many hours, machines need to be serviced). I would take her to a LQS, show her the price of fabrics, batting and thread then with her there ask if they service machines and how much it is, then I would tell my friend that quilting is a fabulous thing to do (which is why we love to quilt) but that it's not an inexpensive endeaver then you may want to offer to help HER make the quilt for her mother. Could become a new quilting friend for you.