First of all, you can't get too involved with her situation with the other guy. Yeah, he is probably a douche, but she has something for him. If you get involved in a three-way triangle it'll end up disastrous.
Secondly, be there for her. Talk to her, listen, and give her your input. That's as involved as you can get with her problem without trouble.
For her birthday/Valentine's Day, maybe a flower? Rose or something of that nature. Nothing really fancy, but something to show that you care.
If you don't love her romantically, there's nothing wrong with it. Not seeing a relationship with her in your future doesn't mean it's not possible. Only time will tell, so just let whatever happens happen.
As for the present, just be someone she can turn to, and see where things go from there.
Sorry for the long winded answer, but I hope it helps!
::edit::
If you don't want to give her a flower, like the other person said you can try a teddy bear or chocolate. Be creative!
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