If you simply upgrade the existing software, you will be permanently tied to her Apple-ID for any future upgrades.
Better to start over Now, and get on a track based on your own Apple-ID.
MacOS is not copy-protected in the usual sense:
Apple software downloaded from the Mac App Store, including MacOS, is not copy protected. However, it IS tagged with the Apple-ID of the purchaser when "purchased" (or equivalent. Think of MacOS as purchased on sale for $0.) A valid Apple-ID is required for almost all downloads from the Mac App Store.
You cannot update, upgrade, or install new software based on already-installed software UNLESS you supply the Apple-ID of the original software.
CAUTION: DO NOT erase the entire disk on a 2018 or later Mac, because some of the data for the Secure Enclave is stored there. Instead, use "erase all content and settings"
The original "shipped in the box" version is available for downloading using Recovery after an "erase all content and settings"