I normally just lurk, but with all this talk about how great these cakes are I am interested in placing an order for 20 or so cupcakes for my employees. Didn't really see any pricing on the site pertaining to cupcakes though. PM me with some details. Would be happy to pick them up on a Tuesday or Wednesday to try and avoid stealing time from the cake baking/decorating.
IMO, I would stick with the cake business as well. If she is breaking even each month, and has 0 debt, she is doing better than many small businesses that are in their first year.