Afraid it is over my friend's budget.
Use it and re-sell it, otherwise it's off to Goodwill or Salvation Army Family Thrift Store or even a pawn shop for a cassette player.
The computer needs a line-in of course, Audacity for Mac is free.
Then all you need are blank disks and plenty of time.
Be aware that not all CD players will play all burned disks and I have discovered that DVD and Blu-ray players are even more picky, in a couple of years the carefully copied CD's may become shiny coasters. The safest solution is to archive the ripped cassettes as ALAC or WAV or FLAC files on a backup medium stored in a anti-static bag off site after burning the CD's.