Personally even $5900 is a lot in today's economy. It would be much cheaper to buy her recipe (if you insist on using it) and then buying fresh oils, molds and going from there. You might be able to use some of her packaging but even that has to be in good shape. Are any of her customer contacts worthwhile? Is she still doing business or are these all old clients? A wholesale account or two would make this more appealing but if you basically procuring your own clients, then why not start fresh. $5900 can buy alot. Be careful with your money.