Does she have any computer experience at all? When you say "not tech saavy" do you mean she is not informed about hardware or that she doesn't even know how to use a computer?
If she is not experienced at all with a computer, I think she will be frustrated with either win 8 or an android tablet. That target laptop linked above is a very good price, but for an older person, I think I would get something larger, like a 15 inch pentium or i3 non-ulv laptop and a mouse of course. I got an i3 laptop on sale at best buy for about 350.00. And install classic shell for her before she leaves!!!
If the budget permits, and she doesn't want to run windows programs, maybe an i-pad?? I think they are much more user friendly than android. My own bias I suppose, but I have had an android tablet almost 2 years and the os still frustrates me at times.
It would also help to know how she will use it, especially whether she will use it mostly plugged in at home or if mobility and battery life are critical.