She could easily spend a few quid on a few presents for him to open. Get him toys he doesn’t seem to have like some building blocks, fingerpaint, crayons, a colouring book, even a mini leapfrog laptop that he can push buttons, all things my little one loved that age for less that £40 which is probably less than her nails, although as she is saying it’s for her job she’s probably putting them through as expenses!
Get some educational toys to actually help him develop and spend time playing with him. Im sure his face would light up if he seen a little sack with presents just for him.
It’s upto the parents to create magic. He is not a newborn he has an understanding.