I've never really used Ubuntu, but I'm going to agree with others here. If its what you use, it would be better in the sense that it would be much easier for you to give her phone assistance when she needs it, rather than giving her something you're not used to and possibly having to go over and troubleshoot for her.
If she wants something more in the line with Windows, you could try Kubuntu, but I think the rigging behind KDE is pretty complicated for a casual user. You may want to help her set up the way she wants her desktop to look at first if you go this route. The only other Windows-like desktop is Cinnamon, but Cinnamon-Wayland is still in alpha and once they officially drop it that could make more work for you later.
Admittedly, I have 0 experience with the Unity DE, so that'd be your call if you think you can familiarize it for her.