。
She has lunch at home.
Literal
She [topic-は] home [at-で] lunch [object-を] takes.
昼食をとる is a slightly formal-leaning collocation for 'have lunch' — the verb とる ('take') doubles as a polite stand-in for several activities (食事をとる 'eat a meal,' 連絡をとる 'get in touch,' 休憩をとる 'take a break'). Casual speech would more often go with お昼を食べる or ランチを食べる. The plain non-past とる reads as habitual: 'she has lunch at home (regularly),' not 'is having lunch right now.'