What I don’t understand is why she needs a new engine if she only has bent valves. Get the head fixed, check the engine bores for damage and put it back together. Easy to do and doesn’t break the bank.
Now, if she dropped a valve or valve seat or both, then the block or at least the piston it happened on is history.
She might want to throw on a new timing chain, guides and tensioners as well.
It may have banged up pistons and possibly bent connecting rods.