BORG, just my opinion as I've struggled with cutting many times, but this lady is only 140lbs. and would probably end up more at the 120lbs or so....You are suggesting above for he to take in 2000 calories not including any fat which is impossible to completely eliminate, usually each chicken breast has a few grams etc... I think that is way too high of caloric intake for her, remember she isn't trying to bulk up or even gain lots of lean muscle mass, her number one goal is to cut body fat and tone up----which will happen with a good diet, some good weight workouts and tons of cardio!!!!!!!
Again, just my opinion from experience, everything else you say is outstanding though.....(although morning and evening cardio gets very old, very quick......need mentality like a machine....TONS OF DISCIPLINE!!!!)
Good Luck