Tell her to take a look at the:
1)
HP Spectre 14 Tech Specs | HP Ultrabook
2) Asus Zenbook UX31A
3) Samsung NP900
4) Thinkpad X1 Carbon
Sure it would be cool to tell all your friends "I just bought a MBP", but for it's price and specs, there's definitely a lot better competitors out there. MS Excel will run on Mac alright, but once you get to more high-end business/accounting softwares, that's a whole different story....