the Gemeinhardt 2SP is a very popular beginner's flute. It is well-made and you can find it for a good price. Before buying a brand new instrument, you may check a local used instrument store. This is a common flute, and they are likely to have some. Make sure the flute comes with a sturdy case and a cleaning rod.
When one is recomending a student flute it is nearly impossible to overlook the venerable Gemeinhardt 2SP student flute. It is the biggest selling student flute of all time, and recommended by band leaders more than any other brand. It is a quality built instrument.
Bundy, Selmer and Yahama make good flutes, but it is best to get a flute that, once she becomes proficient, she will be able to continue using. A less expensive pro model would be better than a student model.
A good student flute is the Gemeinhardt 2SP Series. Any student flute will be a nickel plated version of a better flute. The better the metal the better the sound of the flute.