。
She plays the guitar.
Literal
She [topic-は] guitar [object-を] plays.
Bare-bones polite present statement. Notice how the polite present 弾きます can describe both habitual action ('she plays the guitar' as a hobby) and immediate fact ('she plays the guitar [right now / on this occasion]') — Japanese present tense leaves the habitual/immediate distinction to context, where English typically distinguishes 'plays' (habitual) from 'is playing' (immediate). Without further context, the habitual reading is the default for music or sports.