。
She's at work right now, isn't she?
Literal
She [topic-は] work [target-に] is-going-and-there [right?-ね].
仕事に行っている here reads as a resulting state ('has gone to work and is currently there') rather than an in-progress action. The polite ~ています keeps it conversational-but-courteous. The sentence-final ね seeks listener confirmation — 'isn't she?' / 'right?' — softening the assertion into a tag question. Particle ね is one of the most useful tools for collaborative conversation in Japanese, calibrating the speaker's claim toward the listener's knowledge.