Expanding on the teacher supplies idea, which I would do....
Find a not too small wicker basket, perhaps one that sits on a desk(about the size of a man's sneaker and about 6 inches deep), take it to one of the stores Shani mentioned and ask one of the floor people to help you fill it with teacher essentials for the grade she'd be teaching. Depending on what you spend and get, then get a gift card for a general department store you know she'd find, ala Walmart or Target and include that.
Budget should be what you can comfortably afford without being obscene, perhaps $50 to $75 if you're close enough to consider her a friend.
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Don't blame me. I didn't vote for either of'em.
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