I can't really criticize her taste if you're offering her an S40, even though I've never sat in an Altima. But I do know S40's -- ugggh!

My daughter was looking to buy a new Volvo last fall -- I steered her to an S60, and she loves it!
I've driven some S40s because that's what my local dealer's service department regularly offers as "loaners" -- they're so bad that the last few times I've had to ask them to loan me one of their few S60s instead.
Problems:
1) The S40 is claustrophic -- not much front seat room -- and the windshield is practically in-your-face (like the 1960's VW Beetle a friend used to own).
2) Outward visibility, except for straight ahead, is almost non-existant -- the wide A pillar makes it difficult to see sideways into intersections, and forget entirely about seeing to the rear to change lanes or park (thank g-d for side view mirrors, but I like to turn and look when I can).

The S60 is a world of difference from the S40. Sure, it doesn't come near a 240 for room and visibility, but no car does anymore. But the S60 is so much better.

I'll bet if you let her test drive an S60, she'd change her mind!

Good luck.