I'd say Kindle 3G, especially if she already buys books from Amazon, or has ever. I think it's going to be the simplest to use, with the 3G there is no worrying about connecting to a WAP, no configuring, no connecting to a computer. Admittedly, I haven't used the nooks all that much, but my opinion is that the Kindle is easier to use in my limited experience. The color nook might be great for someone who would read magazines with lots of photography in them though. For someone who is reading books the majority of the time though, the black and white e-ink is far easier on the eyes and on the battery.
I think Kindle 3 is the way to go here.
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