I really dislike when I've made an agreement with friends to not give gifts and they show up with a gift. While I know their intentions are in the right place, and they mean well, it puts me in a place to feel like I have to reciprocate in kind and give them at gift at the next opportunity. This brings us right back into gift giving cycle, which we've agreed to stay out of. I, personally, don't like getting gifts without reciprocating - makes me feel awkward, or even verging on needy - oh things are so bad for you, here is a little something....
Can't you invite her out for an afternoon? If she is a spiritual person, she would probably appreciate your gift of friendship, time, and a compassionate ear. Or just an afternoon out to not talk about her worries at all and just have fun. For me, that would be the best gift.