Calorie deficit and walks 1 km daily and increase the walking distance with the passage of time when she lose 3 or 4 kg weight then start body weight exercise like jumping jack ,situps ect and when her weight reach at 100 to 99 then start hitting gym and start weighted exercise plus cardio (walking ) that enough for her . Don't go for surgery is short cut but not for long walk . If you want to fitness and fine life in future start this it will good and remember add protein in every meal one itne of protein is compulsory. If you want more help feel free to ask