Well if she likes Pentax that's a great gift... but what if she's a Nikon or Canon fan? Since you're basically buying into the lenses and accessories of that brand, I think a camera choice is very important and I wouldn't choose a brand for someone unless I was absolutely sure it's what they wanted.
I'm gonna recommend a gift certificate for Adorama or another big camera-based e-commerce site (b&h is good as well).