[Vivek.]

In order of practicality:

My personal favorite 4Runner is the V8 that ended in 2009. Can be had in prime condition (ie, original owner, 50-75k miles which is the equivalent of 5-7k miles on anything else) for sub 20k and has the depreciation of a hundred dollar bill. Probably gets MPG within spitting distance of a new one for half the price and has more towing capacity to boot.

Audi Q5 was mentioned, my mom's got a 2010 Q5 Prestige that we've had since 2014 and now has around 115k on it. Has been solid needing only an expected suspension overhaul at 100k, couple oil leaks repaired, and some typical Audi interior plastics (sunvisor clips) over the course of 6 years/60k. Nice car with heated/cooled cupholders, generally decent amenities for a decade old car. Drives/handles great for an SUV.

Also if she wants an e90 m3, doesn't sound like the end of the world since you do have your LC if you absolutely need something bigger, which it sounds like most of the time you realistically won't. Do the rod bearings when you get it and as a 10-year-old BMW most common issues are documented, and they can be had in the low-mid 20's.