She obviously is very proud of it, working with ‘adult’ paint that you have to mix yourself in order to get different colors. 
It is a tree, or actually two trees, with a horse and a man in the foreground. This painting was accomplished with some cheating; an example was printed on the front. But as a first oil-painting, not bad at all. She took is to school to share it with her class on the first day of the new year.