I can get the 32gig N7 from staples for 199 - 30 coupon - 25 gift card = $145 or pick up the nook for 150. She isn't into the tech as much as I am, but she would want to: read books/magazines, play some games, surf web, Facebook, Pintrest, making some lists (shopping, chores, to-do, etc; apps we know are in Google Play), Netflix/Hulu, prob not much more. She won't get any of the ?pure android os? stuff and doesn't notice most of the upgrades anyway so those aren't really issues.
Between the two, it sounds like we've narrowed it down to screen size/resolution vs ... Well the N7.
I'll look into the ones that have been recommended. Thanks for your help so far!