i think it's inappropriate because it is expensive and she cannot reciprocate... you have a business relationship. if you really enjoy her company and want to take the friendship to another level, ask her if she wants to learn how to quilt...your knowledge and time is a gift, as well. if this doesn't seem like something you want to do, that's a clue to whether you should give a business contact an overly expensive gift. How do i know it's overly expensive? because you brought up the cost yourself ... look in your scraps... find 4 little blocks for a doll quilt for her daughter and do it all on the machine and quickly... no extra cost and still thoughtful and using what you already have.