vr build

First time posting in Worklogs so be gentle. This will be my second custom case in 15 years. Background: I'm really getting into playing VR on the HTC Vive. I just got WidmoVR prescription lenses so I could actually see while playing as glasses were difficult. My VR setup is in my living room...

Yo, so a friend of mine wants to get her kid a gaming rig + HTC Vive. Now, I dont think she has a lot of extra cash. So what kind of gaming rig would one need? CPU: i3, i5, i7? GPU: 1050, 1060,1070, 1080, Titan? Memory: 8, 16, 32? What else matters for VR?

I know this is something I can compare in the recommended stats on either website or any number of review sites. But, how far from being able to use either the oculus, or the vive is my pc build? Also I'm considering getting a samsung S7 or S7 edge with the free gear vr headset. I know it...