Will a CRV with a 4 cylinder pull a jet ski?
I would think if another member here (
@Betik ?) could tow with a Prius, a CRV should do just fine.
I'd say any Toyota or Honda SUV would do fine, and buying a new one of those brands is like buying a Yamaha jet boat - resale is great, and you're almost better off going new simply to get more of the warranty, less of other people's problems, and closer to exactly what you want instead of what you're stuck with on a used version.
I'm with Julian, Hyundai seems to be pretty darn good, but I have no idea what resale or anything is like on those. I'm partial to Lexus, and the RX would work perfectly fine for her use, perhaps even the Lexus NX would even work, I'm not sure on the NX towing capability - I know for certain the RX would work. The NX is a 4-banger, the RX is a 6. For towing, I'd prefer more cylinders, but that's my preference.
I have a neighborhood full of OLD Jeep's up north - they all love them, but the newest is a '93 (Cherokee?), and the guys all work on them - if they paid it done instead, all state that the work is easy on a Jeep. I have zero idea if this scales to anything newer for Jeep, and old GOOD versions of Jeeps around me seem to still command more than I think they're worth.
I have 3 female neighbors with Ford Explorers. They all love them, and their husbands like them for the occasional trailer hauling they do with them. They are a pretty darn nice vehicle, IMO, but I have no idea what long-term issues they might have.
Mileage is something to consider too - a Tacoma might work for towing, but she'll likely be using it as a daily driver, and it'll suck for MPG compared to a smaller SUV that will still be capable of the occasional towing she'll do.