Hello MArcus, I'll try to be the serious one here ... hehe
You know what, value (in $$$) is not so important, the intention counts... Think about a food speciality of your region or something that cannot be found easily where your friend is...
I am leavin In Quebec city Canada and we have great Maple products here (one of our local speciality) so when it come to send a special something to somebody, I send a nice packaged Maple Syrup bottle, It is not really expensive and it is always appreciated....
Bottom line, The price is not the most important....
Is it for a Guy or a Girl ? Maybe I can help.... If it is a Girl, why not buy her a massage day in a salon/spa of her area ?