S.D.
I think the question here is, how much are you wiling to help her out? Usually you get someone something for #1 and it is passed down through subsequent children, that won't happen now so she will need 3 of everything. If she's a good friend, give as much as you can because it will never be enough. There's nothing wrong with used things from a place like Once Upon a Child and you may be able to find 3 like-items in perfect condition. What she'll need most of is diapers, wipes, bottles or pump accessories, etc...the every day things. It's easy to find cheap clothes on clearance, get her the things she will need that never drop much in price.