Best friend is losing her foster battle

I am hoping that someone who has had a similar experience can share some advice. One of my oldest and dearest friends is not able to have children. She found out when we were 13, so it’s always something we’ve known. Her and her husband tried the adoption route, but nothing came their way. They then decided to open their home up to fostering in hopes it could turn into adoption. They were blessed with a little baby boy, who I’ll call J, a year and a half ago. He was born addicted and my friend and her husband were just beyond amazing with him. He knows them as mommy and dada. Unfortunately, because the system is broken, he is being returned to his birthmother who has proven time and time again she is still unfit. The whole situation is heartbreaking. They thought they’d have until Christmas time with him, but now it seems as if everything is going to transition within the next few weeks. I am heartbroken for them as they are truly two of the most kindhearted individuals. I am having my second at the end of next month, which will be around the time they lose him. I want to be the best friend I can be and am 100% understanding of how she wants to go about meeting the baby; if she needs time, etc, I will be her biggest supporter of what she wants. Is there something I can do for her, though? Should I make her a basket of comforting goodies or is that a no? Give her a spa certificate so when she’s ready she can take time to pamper herself? I don’t want to be insensitive. I’m not sure how my delivery will go and how life will be with a newborn and toddler, so I may not be able to be there physically right away. I just want to be there for her! 😢