While I agree about Acer doing a bad move with the 14 day only warranty for the CDs? I think I would just have downloaded the Iso image like all the people above said already and if she really wants to pay you she can do it in different way (money)?
If she is really a close friend I wouldn't mind just helping her w/o charging her or with whatever she offers me, but I wouldn't take a lot from her unless she has a lot of $$$.
Everybody gets viruses at some point so no need to call her son idot neither.
Why would you warranty a CD any longer? That is about impossible and sounds like a complete losing venture for the company. If the CD works on day 1, that is all I'd warranty it for. Who knows how people store them, abuse them, etc...
Besides, sounds like your friend needs a new CS guy