、。
She had never been to see New York before, so I offered to show her around.
Literal
She [topic-は] [up to that point-それまで] New York [object-を] [tour-見学した] [thing-experience-ことがなかった] [because-ので], her [to-に] guide [and-て] go-around [let's-ましょう] [quotative-と] offered.
Three notable pieces. 見学する ('to tour, to study by visiting') is a Sino-Japanese verb specifically for educational or familiarizing visits — distinct from 観光する ('sightsee') which is more leisure-oriented. The volitional ~しましょう ('let's, I will') embedded inside the と quotative gives the content of the offer: 'let's do a tour around (you).' 申し出る ('offer, propose, volunteer') is the verb that the quotative attaches to — built from 申す (humble 'say') + 出す ('put forth'). New York is the most internationally iconic American city in Japanese popular imagination — featured in countless films, songs, and travel narratives.