Is the ELF Cosmetic’s master set a good gift?

I was wondering if you think the elf cosmetic master set is an appropriate gift for a twelve year old. My niece just turned twelve and all of a sudden has become interested in makeup. I ran across the elf cosmetic master set online and was curious to your opinion on whether or not it would be a good starter kit for her to experiment with. I am already going to give her some samples of my mac pigments and some mac lip glass, but buying an entire mac collection is not in my budget. Opinions or Examples are highly valued. Thank You

its a good amount but hoenstly I can say now that Im 19 I got soo many of thse sets when I was like 12 13 14.. and barely used anything but the gloss and some shadow.. blushes some because young skin is healthier I Guess.. but I think you would be better of getting her some of the Beauty Encyclopedia;s and couple of brushes 1blush/face,and couple eye ones.. either not spending as much or maybe get her 1 or 2 things from mac so she has the higher end she may like more..

Mac cosmetics Starter Kit