。
She opens the window.
Literal
She [topic-は] window [object-を] opens.
A textbook subject-object-verb sentence in polite ます-form. Habitual or future reading: Japanese non-past covers both senses — 'she opens [habitually]' or 'she will open [in future].' Context decides. 開ける is the transitive 'open'; intransitive partner 開く ('to open / become open') is just one phoneme away — typical Japanese intransitive-transitive pair.