1 - The ETF for a basic phone drops $5 for each month you complete of your contract. If you have completed 19 months, that means it has dropped by $95 and your current ETF is $80.

2 - yes.

3 - I believe if she has LESS than 1 year on her contract, her contract will be increased to a total of 1 yr remaining on her contract and before she can upgrade. Otherwise it will not be affected. I have heard different explanations on these forums from Verizon CS people, though, and would check before making the switch if she has less than 1 yr left on her contract.