I'd say to go with a motherboard like this.
ECS H61H2-M3(1.0) LGA 1155 Intel H61 HDMI Micro AT...
That board can handle a 65W CPU like one of the i3s and a single GPU just fine. I don't see any reason to put more than $70 into the mobo for a budget build like this unless your friend is planning on upgrading in the future.
I used to be proud to be an audiophile, but when you go from "isn't $50 a bit much for a headphone" to "cool, only a few hundred" and you start selling off parts of your PC to get your next fix... oh well. It's still cheaper than being a car guy.