I have been in situations like this. Not quilting per se, but more or less being taken advantage of with sewing, cooking, finances, work, etc. etc. It starts when we agree to help out, then get more involved than we thought we would, or want to. Next thing you know, it costs us money, time, and tension. If you have a great friendship, when you take it back to her and explain that the long arm quilter cannot take on an incomplete project, and you do not have the sources to finish it yourself, then the friendship stands. If she gets irritated and there are words exchanged that do not sit well with you, for whatever reason, then the friendship may need some mending. I would work with her on it, but I would never take on this alone. You have already been very generous. You both deserve honesty and integrity. The new quilt owner deserves nothing less than what she should be expecting for the money she is paying. How much of the $400 is she sharing with you?