As DOCAR pointed out, you didn't ask a question!
But I'll go ahead and opine on your situation anyway :-)
While you have no legal duty to repair or replace her vacuum cleaner unless the leak occurred because of negligence on your part, the background facts show that your tenant has been bending over backwards to keep you happy, even going so far as to pay the rent early (!) at your request on more than one occasion.
It would be a shame to ruin that friendly spirit, especially if you think you might need her to pay the rent early again in the future, though I think asking her to violate the rules to your benefit is a mistake because you've made it fair for her to ask you to violate the rules to her benefit. Too late now to change that with this tenant, just something to think about for the future.
Can you tell from the photo how expensive this vacuum cleaner is? If it's a very expensive model, then I think you'd have to decline - and expect your tenant to be less friendly in future.
If it's not an expensive model, what I would do in your shoes is to say you've been a great tenant so far and I'd love to do something nice for you. I'd be happy to chip in $40. Then if she says she was thinking a bigger number I'd ask her whether she is aware that when things happen that are nobody's fault, nobody whose stuff is damaged has a right to demand that anyone else pay to fix it. That's why tenants should buy tenants' insurance. If ever something really bad happens like a serious roof leak due to a storm, the landlord's insurance will only pay to repair the landlord's property, and the tenant cannot claim on the landlord's policy but has to look to the tenants' insurance they bought themselves.
Basically, I would use this as an opportunity to encourage my tenant to buy tenants' insurance.