Do NOT drain the fuel. That is very very bad. First off, if you are draining it you are running it down. It's not good for the fuel pump to be run dry and its not good for the starter to have to crank for 40 seconds straight as you wait for the engine to get gas. Also, it can dry out fuel lines, seals, and gaskets to be empty of their liquid.
Thanks to the ethanol in the gas, this can dissociate and leave water condensation in the tank-without a fuel water separator that jeeps don't have this is very bad. How do you prevent this? Don't leave any room for condensation. Fill it up all the way before you park it. Add some good stabilizer to it and the fuel will be fine.
Other issues are tires,top, paint and brakes. If you have a hard top, put it on. Overinflate the tires. You don't want flat spots. 50psi is good for that. Or you can put it on blocks. As far as paint, if you can keep it in a garage that's better but remember to wax it before storing and maybe once during storage. Finally brakes. Don't set the E brake. They will rust together and that's a pain. As said above, battery tenders are great but it doesn't sound like she will have an outlet. Worse case scenario is you have to buy her a new battery for $100. Also as stated before, an oil change is necessary after
Nothing is as good as driving it tho. If you can drive her jeep every once in a while that will be much better than letting it sit