You aren't planning on teaching her........are you???
I think the Capita Space Metal Fantasy would be a good bet for her. It runs just over $300 new, is a true twin, and is a reverse camber ("Flat Kick") board. It is super soft, so it would be excellent to learn on, but can still handle all-mountain riding. I own one and really enjoy messing around on it.
The Ollie Pop or the Roxy Eminence would both be good fits as well (similar boards), but they are a fair bit above budget. I ride a Gnu B-street, which is the same board as the Eminence, and I find it a bit more versatile than my Capita SMF.
The Rome Vinyl is more common for beginners than the Lo-Fi. In fact, the Vinyl is a favorite among beginners. It's a great option.
Atomic Fallen Angel
Never Summer Pandora
K2 Luna or Lunatique
At 130 pounds, a 140 length is pretty short. Go longer.
I don't know much about the Union Cadets. I can recommend Ride Vxns as a solid, intermediate women's binding.
Oh, and buy her a women's board. First of all women comprise a very small percentage of the snowboard market, so it's good to support women's products whenever possible. Secondly, women's boards tend to be softer and come in smaller sizes, to suit women who tend to be smaller and less powerful.