Individuals who reach age 72 after December 31, 2022, may delay receiving their RMDs until April 1 of the year following the year in which they turn age 73.
https://www.irs.gov/pub/irs-pdf/p590b.pdf
So it looks like she doesn't have to take the first RMD until April 1, 2025. But then she will need to take 2 RMD in 2025 for 2024 & 2025. So she should probably take the first RMD this year in 2024.
