Guitar, Amp, Instrument Cable, Headphones, Auto-Tuner, Metronome, Capo, Picks, Strings, Stand, Strap, Bag, String Winder, Polish & Cloth
Don't make them spend more than ~$200 on this. Consider pitching on for some of the accessories at least (though be aware that some of them are quite necessary right off the bat, such as a tuner).
You won't be able to appreciate the difference between a $100 guitar and a $5000 guitar by sound for at least a year and just to get started you need a bunch of supplies (see list above) and the cost adds up quick.
The guitar won't break unless you abuse it. Squier instruments are decent. In fact, you could even get something like a First Act at Walmart for under $100 and still not be able to appreciate the difference for quite a while.
this one is pretty good. and as a general rule real tuners > tuner apps.
I actually just recently bought one of these as a practice cello at home. I have a normal cello i use for lessons but the electric one allows me to play it quieter (though not silent).
It is cheap, and it is not a great cello. You will likely find that all the "accessories" that come with the package are useless. I ended up buying a carbon fiber bow on amazon as well.
I also have a tuner that has an input, not exactly but like this one (http://www.amazon.com/Korg-CA-40-Large-Display-Chromatic/dp/B000EE8YPK/ref=sr_1_6?ie=UTF8&qid=1330055669&sr=8-6). It really helps with tuning and practice, especially if you haven't played for a while.
I hope you enjoy yours! I have been enjoying mine, as long as I don't expect much from it.