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1. You and your co-founder might have a lot of relevant industry expertise or a productive Rolodex to accelerate sales.

2. Have you built anything or validated the idea in any way?

wrt #2: She believes you need money first.

If you can't work through disagreements now, starting a business together won't help.

What exactly does the business need to spend money on? You can get a free/starter/subsidized version of just about every component of a tech stack.