Also if she is gonna be selling it she will need to keep the team of programmers on staff so that they can provide Tech support.  There are bound to be bugs, enhancements, and new features that customers will want added.  Long gone is the era when you could make a piece of software and sell it for 3 years without updating it.  Nowadays people want continual upgrades (that don't cause more bugs) and more features every month. 

Well that kinda goes without saying.  There's no way to sell software without a tech support team.