Good lord, that PC is old.
I'd recommend trying to find a used ATi 7500 or GF4MX 440 for under $35. 3D speed won't be an issue with that slow a PC and with those games, so your main focus should be on 2D quality (and maybe DVD playback).
If you want to buy new, the $50+tax AR Visiontek 9100 64MB @ CompUSA is a nice deal if you can spend $88 now and wait for the rebates. Alternatively, the $59 shipped FIC AT009 9000 Pro 64MB @ NewEgg is about the same speed but offers many more output options (dual head and TV out), and it includes DVD playback software and a bunch of cables and adapters. OTOH, the Vtek has a lifetime warranty, while the FIC is only one year.
Both are nice budget cards, but they're still a bit excessive for your friend's PC. Schadenfroh's GF4MX 440SE looks pretty nice for the price, too. I'd just go with that--no point in spending an extra $15 on a 9100/9000P for such an old PC. Plus, no fan on the card means no noise.