Your friend needs to buy the fabric and then you make her the quilt. I bet she changes her mind fast!
I have been collecting Beatles fabric for years. Also Elvis and Harry Potter. I made my granddaughter a Harry Potter quilt years ago and all her friends wanted one. The fabric was marked down twice at the store, no one was buying it, so I bought every bolt thinking this is going to be collectible in a few years. I can't believe how much people are willing to pay for it, especially people in Japan.