Generally selling a gift is in bad taste.

However... In this case I wouldn't have an issue with it, since she really isn't comfortable using it.

Also, a gift is a gift... When you gift something to someone, you let go of it. What they do with it is up to them, as it's no longer yours.

Honestly for most people who aren't tech-savvy, iPhone is a better solution since things work one way, and you don't have to figure out how to address the basics (like where is my data, is it being backed up, etc, etc).

It's why I use an iPhone for work, but Android personally. iPhone "just works", even if it's in a way I find limiting and frustrating. But for the essentials - calls, messaging, calendar, utilities (calculators, estimators, etc) and most typical apps, it's consistent and pretty straight-forward.

I find it frustrating when trying to approach it from a computer mindset, looking for files, copying things, etc. It just doesn't work that way. Apple's paradigm is about tasks and functions. You share data between apps, rather than save a file, browse the file system, and then open it or copy it somewhere. What you save on the phone (say a word doc) is retained in your files, and if you setup iCloud it all syncs there (with a few exceptions, you can save only locally, but you kind of have to do it intentionally, and it isn't easy to work with local files like that anyway).

Set it up without her Sim card, and just work through it a bit, taking a blank-slate approach (act as if you don't know anything about Android). Think of moving from one task to another, rather than the process of manipulating the system. You don't open files, you go to the app that performs the task you want.

I can do most stuff on iOS that I do with Android, just not the computer-like things, and I don't use iCloud, so it gets painful for me.