J.C.
I have a 12 year old son. For the last couple of years his favorite gifts have been based on activities and time together. Examples are concert tickets, a trip on a sail boat arranged through Monterey Bay Aquarium, spending the day at the museum without his little sisters, a trip to the movies, etc. Some of these might be over your budget, but maybe you could give a joint gift and have someone share the cost with you. You could schedule a "girl's" day with her and take her out to lunch someplace nice.