Not an Apple user anymore, but iTunes cannot read FLAC natively. If she wants to keep things lossless she can use Apple's lossless format instead (ALAC). Otherwise, AAC is an excellent lossy codec for non-critical listening.
When I did use Apple, I liked Amadeus to record and process vinyl. Caution her that it will take longer than she thinks (Fade in/out, normalize, pop/click removal if desired, track cuts and tagging, etc), but Amadeus has some automation options that could potentially make things a little easier. She should record in 24 bit, but after processing, there is no audible benefit and she would save a lot of disk space exporting to 16 bit (16 bit allows up to 90 dB of dynamics which is 20 or 30 dB more than vinyl is capable of).