Hi kathyv43:
This is not Eastlake, but Renaissance Revival. I would say that it would date to ca. 1860-1870 or so. I would also say that the pulls are original because they're so well matched.
Sadly, this "brown furniture" has fallen on hard times. Sad for her, good for you. I see dressers like this one - very attractive, by the way - at auctions going for $200 these days. If she can get you to pay $300, then she's lucky. If she thinks its worth more than that, then she'll be living with that dresser for a long time to come.
I don't know where you are, but here in the U.S. midwest if you don't buy that dresser, another will come along very soon. I see them fairly frequently on Craigslist. The've lost alot of value in the past 10 years, so unless you're in love with this piece I'd offer her $200 and then go up if she wants to bargain. If not, check out the regular auctions in your area that carry good quality Victorian stuff. You'll find another one - I guarantee it - and it may very well be better than this one.