Migration assistant (app) is your friend for all of these wants. Just use it and it should do all you want. For those objectives, it should "just work."
But don't delete her user account from yours until it is successful. In other words, make that final TN snapshot but keep her account on yours until it is available on the new iMac and she is confident that all has made the move.
Temporarily making her administrator should be fine in support of the migration.
Since you are intending to delete her user account after the transfer, perhaps one more consideration would be to get one more blank drive for Time Machine, backup all to it, then disconnect it as one more complete backup of that final snapshot. Then set it aside for a while in case there is some point where she notices something important is missing from the new iMac.
That's unlikely... but if you delete her account on your Mac and then your Macs TM drive is given enough time to update, eventually her files on it are overwritten. If you make one more TM backup drive and set it aside so it is no longer being used for TM, it will preserve how things were in that very last snapshot before the migration. If something seems to be missing months later, you could use it to search for whatever is missing.
Alternatively, you could do a final snapshot using Carbon Copy Cloner or Super Duper to this other drive for basically the same opportunity to find something that she decides is missing months later.
In either case, maybe $100 for a 5TB external will offer great peace of mind for this scenario.