1 therm is about 29.3 kwh, so actually more like $0.05/kwh, or $2.0/therm Tier 2 is.$0.07/kwh. Don't get me wrong, that's still 3-4X more cost-efficient than straight up electric resistance heating at ~0.20/kwh on E-TOU-C. However, while the furnace generates 3X the heat for the same cost, that would be spread around the whole house, vs the little electric heater adding only needed supplemental heat in the localized area around her desk (not even her whole home office room). It's probably a wash.
Now I do have a small portable A/C with heat pump mode that would probably be 2-3X as cost-efficient as her space heater, esp in NorCal it can climb into the 60's during the day, increasing the COP of the heat pump when she's using her office. But she'd nix it for the aesthetics as well as the noise...
Was assuming .4 efficiency for the furnace