First birthday gift

So this friend of mine always likes to do things "bigger" than everyone else, always trying to one up me. For my daughter's first birthday they got us family passes to a children's museum, and brought a toy to her party. Probably around $150 total. Very thoughtful and unique gift but I feel like she's kind of obligated me to a gift or equal value, her daughter turns 1 soon, too. I'm not sure what to do. I've always put budgets on my 9 year olds bd gifts because it gets so expensive but I didn't even have a chance to do that here...what do I do? what would you get her child?