[CRussel]

Yes, you need to create a Microsoft Account. BUT, you don't need to attach any monetary device or account to it. You just need a MS account. Tie it to her current preferred email account, and she won't have to think about it again. (So, my primary MS account is my email address, which is Charlie@<mydomain>.com. I simply created it as a new MS account, way back when, and use it for my non-business logons.) You can set it to never send you emails except security ones (such as a new logon to your account from a device or browser it's never seen before) and you won't be spammed on it.

ETA: OK, Dennis is technically correct, you can do it with a local account only, but all sorts of things will have problems. The goal is to simplify, not create roadblocks. Instead, just create the MS account and don't worry about it. It can be any email address you want to use, as long as it's a real one that you can pick up email from if you need to.