MA is absolutely correct. Reynolds is also correct.. Once you have your BMR estimated, you multiply it by activity and you'll have your TDEE. BMR is fasting or resting. TDEE (total daily energy expenditure),which is your calories you burn in order to function on a day-to-day basis. Most times it will take 400-500 'under your TDEE' to create a deficit in order to create weight loss. As your body weight and body fat% decrease, so do your caloric needs.
You can put her height, weight, age and activity level up, we'll give you/her the numbers. It can be a foundation on which to build a great starting point for anyone beginning their nutrition journey.


Stay safe brother...................AM