She should be able to get an Xterra for significantly cheaper than $26k unless she wants the SE model. I just got a quote from several dealers around here for a loaded Off-Road 6-speed Xterra for just over $25k. Unless she needs the leather of the SE, she should be able to get an S or X for $22 - $23k with some haggling. Carsdirect lists an Auto 4x4 S model for $24,252 in San Diego.

The FJs are cool cars, but a buddy of mine has one and the sightlines are terrible. It's like you are sitting in a cave with gun-slit windows. Make sure to drive one around before you decide on it (obviously).