I have a friend who has asked my company to build her a website. Once completed we will not manage the website. I am buying the theme, adding the content to the page, then turning it over to her. Which license do I need in this case? Regular or extended?
Regular but if you are not maintaining it then its better to get them to buy it so it is all in their name and they can get updates etc. in the future without needing your logins etc.
If the theme is used in a website and is not used for commercial purposes he can use regular . But I recommend that theme to be acquired by the company in the future to have access to updates or support .