Perhaps an overlooked element in this is the use of the ladies email address in the scam email.
I'd bet quids that she is an innocent bystander in this scam and has had her email address hacked.
Whois reveals that the scammers origin is Brazil.
PS: I googled the ladies email address and came up with a local sporting website that has her details on it. I have phoned her and warned her that her Bigpond account may have been compromised and to contact them and immediately change her password. Hope they haven't hacked her mobile too.