By the time my child was 11, I had an inkling of how she treated her things. Yes, that means I got her an iphone for her first phone. 3 years later, she still has that phone, and it still works perfectly for her. If she were the kind of kid who lost things all the time or treated her belongings poorly, I'd have taken that into account.
That aside, it sounds like you need to send the list back to the child for revision. Give some boundaries like "no electronics" or "include at least 4 items of $20 or less." Also consider a non-Christmas wish list that includes things like the computer so you can work out what she would need to do to earn the money/privileges to get one.
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