If you keep the tires inflated properly (check before every ride) and she's only riding on paved trails or streets, the stock wheels would probably do just fine for her. I have been her weight or higher since I started riding as an adult, and the only time I ever had a problem was when I was over 400. Even then it wasn't a sudden catastrophic failure of the wheels, but a broken axle that I rode on for a few weeks before I noticed that was what was making the little wobble I could feel. Your daughter is probably worried that she is going to get on the bike and the wheels are going to just suddenly fold up, popping spokes all over the place. That's not going to happen. It would be better if she would try riding the bike and see if it's comfortable for her size, then you can consider upgrading the wheels. Do make sure the brakes are good, because it's harder to stop a larger person.

About the seat, everybody is shaped differently, let her try it and see how it feels.