As asked previously, why does she need a new wheel? If the rim is damaged, but the hub is good, I'd lace a new rim and spokes to that hub. It depends on the reasoning for wanting a "new" wheel.
32 vs. 28 spokes? At 115# she could do with even less spokes than 28 on a good wheel if she's a "good" bike rider. No reason though to get a new wheel just for the 28 spoke option. Ain't enough weight and dollars saved to consider it.
You've got some good wheelbuilders right there in Eugene. I'd have them inspect the old hub and just swap out rim and spokes. Heck send it to me. I'll build you a new wheel and take the Dura Ace hub for the labor bill!
