Can it be done? Yes, partly.
Is it simple? No.
To do this, your friend will have to:
1) Create an account with Amazon's KDP which will include giving them bank account and tax information
2) Learn to create EBooks and properly format/process them so that they will work on Amazon's platform.
3) Create cover art for said ebook, and blurb
4) Publish the book via Amazon's KDP service and price it one of two ways:
--- 99 cents, so that it is cheap to buy and gift, but might be bought by someone else
--- $10 or $20 so that no one else buys it, knowing they will get about 70% back.
5) Once purchased, unpublish the book from the store. Or not, maybe someone will buy it? I mean money is money
OR there is a better option. Your friend can create the file, as above, and then email it to her kindle. It will then appear on her Kindle like a book, and be kept as a digital file in her Kindle library to download to future Kindles. Here are directions on how to do that:
https://www.amazon.com/gp/help/custo...deId=201974220
Then you do not need a KDP account, do not need to provide Amazon with bank information, and etc. All the cost then would be labor, assuming your friend does all the work themselves. There are software tools out there to make creating the file much easier.