How do you know this is all she has been eating? Obese people can often have a very convenient habit of "forgetting" exactly how much they eat because much of this action is in comfort eating.
Beyond that, the most important aspect is her getting into the habit of actually training. You can write every meal plan in the world, but if she is still sneaking in that "forgotten" box of Oreos every night on top of half assing her way through training, you are wasting your time.
At 50% body fat, your main goal should be just getting her to learn what foods to eat. Is she even ready for micromanagement of her diet?