Is she showing interest? How to proceed with Taurus female if she recently started seeing someone?

I'm a Virgo male. Met a Taurus woman a few months ago through a mutual friend and we got on very well and have A LOT of things in common. I was in a relationship so I kept my distance as I knew if we got closer sparks may fly.

We met a few times at a group gatherings, and at one it was just me, her, our mutual friend and his wife so I was sitting next to her as we were playing a board game. (Before she came my friend mentioned he thought she might be seeing someone recently but wasn't 100% ) I already knew she was touchy feely in general but I'm sure she was using every opportunity available to touch my leg or my arm, more than 'usual', even when stretching across the table she would hold my leg, and there really was no reason to. She kept saying how I could read her mind while we were playing, and she kept looking at me with puppy dog eyes and smiling. Then she seemed to put her hair behind her ear on the side facing me, while she knew I was looking at her, and I have to say it looked like she was trying to show off her cheek and neck to me. I could feel this crazy magnetic energy between us... We all had fun and said our goodbyes... knowing we would all see each other 2 weeks later at another of our gatherings.

2 weeks pass and at the next gathering (a lot more people) I didn't get the chance to talk to her as much but when we did she seemed to be singling me out for things and we still had that great banter. The next day I thought what the heck and I got her number from my friend and I messaged her, asking what she was doing that day (last Sunday) and to meet me for a drink later. She politely declined as she had plans to go to her grandparents house with family but said "I will definitely take you up on that offer of a drink on another day if that's cool? Big Grin " I said off course that's cool, and we exchanged a few more messages.

Couple of days later our mutual friend calls me and says he met her in the morning for a chat as she was in his area. She told him I messaged her and asked her out for a drink. When he asked what she replied she said 'I told him I'm busy with family commitments which is true.. but.. I kind of recently started seeing someone so..." My friend unfortunately didn't ask her much about what she thinks of me, but it was confirmed she recently started seeing someone, like he mentioned a couple of weeks before to me.

ANYWAY my question... She has never directly told me she is seeing anyone so doesn't know that I know. I can't help but think she also felt the energy between us, from her recent actions. So until she tells me herself I think it's fair game I show my interest, as why would I not right? I would always try and fail rather than not try at all.

I may be seeing her at a friend's birthday this weekend. I was planning to just be my usual self, captivate her with my fun conversation and make sure I find any excuse to gently touch her as she loves doing to others. I thought to get her an inexpensive but very practical small gift (that I also got for my other friend) to show my thoughtful side. I was also going to be completely direct with her - tell her I enjoy her company and would like to get to know her better - to make my interest clear. Most likely result is she says she is seeing someone, at which point I can simply say if anything changes my offer to take her out is still there. Basically to show her I have my **** together and whatever will be will be. If she makes the choice to get serious with the other guy then it's her loss anyway.

I have had my fair share of experiences with women and my spider sense tells me she finds me attractive (I always made sure I looked my best when around her), definitely feels some sort of connection, enjoys talking to me, but is holding herself back from opening up completely due to being loyal and not being able to date more than one person at a time. Or have I completely misread the situation?

I know you can't hurry a Taurus so I am not going to pressure her but show her my best self and let her make her own decision. There's just something about her that makes me feel we would be a match made in heaven, if she became open to the opportunity.

Sorry for the long post... any opinions welcome!