I have a relative kind of like that. But more in the way that while she’s appreciative of what I give her, she puts almost no thought and effort into what she GIVES in return. I love to shop for people, and part of the fun is figuring out what they like, and would like, and I do a lot of “themed” gifts. I’ll find something I know they’ll like, and build a theme around it. One year she got cute, painted martini glasses, and I put them in a basket with fancy martini mix, sugar for the glass rims, a cocktail shaker and a few other little odds and ends. And while at her house, I found the whole thing stuffed in a closet (when she asked me to get something out, I wasn’t snooping). I was kind of hurt as I know she likes that kind of stuff, but it was just like oh, well, i didn't like it so I'll put it away.
The worst year was a couple years ago; I know I posted about it, but she was deployed just before Christmas, and left my gifts for me at her house (I stopped on my way to my mom’s to feed her cats). She literally, I’m almost sure of it, dug through her drawers and closet, and left a bunch of things on a chair, not wrapped, with price tags on. And it was crap. Not at all my taste, and the presentation left a lot to be desired, not to mention the tags. I will always thank someone for a gift, even if not my taste, etc, and then do whatever with it. I’d never let the giver know it wasn’t my thing. And I did the same with these things,a nd then gave them away.
She also has given me the same item a couple years in a row, I guess forgetting she gave it to me the previous year. And another year I got a used duffle bag from a cosmetic giveaway, with some other items I had no use for in. Of course I thanked her, but I’ve pretty much given up on putting too much thought into HER gift. I still get something nice, but I don’t spend as much, and if she doesn’t like it, fine. I’m half tempted to give her back the same items she’s given me but that would be mena.
As for the OP, I’d either give a GC in the amount to a store she can ger her pricy itemsa at, or pick something, since you say she won’t like anything, and make sure the gift receipt is attached. And leave it at a that.