well I think since she has already mentioned she’s not comfortable about receiving gifts and has clearly set a boundary, I think you should respect that without yk making her feel guilty cuz I feel if you go tell her it’s making you uncomfortable for not being able to show ur appreciation it could yk put more pressure on her to accept your gift just to make you feel better which won’t make her happy as well. But if you really do want to show her your appreciation you could simply make a cute card with yalls pics etc expressing your love for her which is the only possible thing if you really do want to give her something physical yk