Nope, they have no option. Steam does but since it's a go and not a rift I don't even think it's supported over there. Gifting will certainly become an option once they've started to copy more of steams policies. In the beginning here you couldn't even get a refund on the games, they added that feature eventually. I don't even think they have gift cards to the oculus store.
If you both have paypal just send (gift) her $100 to her account. She can then just use this as she wishes.
i9 13900K water cooled, RTX4090, Z790 MB w/wifi6e, 32Gb 6400 ram, 2x2TB SSD, 1000W PSU, Win 11, QPro, Q3, w/Link and Air Link, Vive Pro1 with Etsy lens mod and Index Controllers
Thanks, TomC - but, she’d spend it on her kids, not on herself. Oculus needs to get into the modern checkout system of gifting. It’s not brain surgery.