Me [24F] with my friend and coworker [25MtF]. She has body odor issues and the managers/other coworkers are too afraid to bring them up.

Throwaway because I don't know if she reddits or not. She has talked about reddit but I don't know if she actively uses it or not.

Anyway, I have this friend I met at work who is a Male to Female transgender. I met her before her birthday so around January of this year, when the Switch was coming out to be more precise. Her name is Lucy. She is a great friend, she's nice, funny, and she works hard. She works a lot to afford her place to live. Please note that she is currently pre-op and trying to afford her hormones. She is very feminine but if you looked at her in her work uniform, she definitely looks more masculine because we have to wear dark colors.

She's overweight. I have been told by a few of my coworkers in private about how she constantly smells like body odor. A manager of mine also brought it up to me because she's my friend and I'm close to her. According to my manager, everyone else are too afraid to bring up her body odor/hygiene to her and don't know how to do it without upsetting her.

I am close to her and I know she can probably take this criticism (is it criticism? I'm not sure) well since she can take a lot of stuff thrown at her. But this seems to be personal, to me anyway. So I don't know how'd she take it. She really does smell a lot like body odor, I really do agree.

How can I talk to her about her body odor and hygiene without upsetting her or getting offended? I'm pretty sure she knows that she smells because ... well .... it would be obvious, wouldn't it?

EDIT: I should mention that one of my coworkers wants to get her a gift basket full of girly perfumes and scented soaps as kind of a low-key way of telling her that she smells. But, I think that if my coworker showers infrequently, the soaps won't be that helpful and perfumes only mask the odor, they don't kill the bacteria on her that's causing the odor. So I don't think how effective that would be.

tl;dr My coworker has body odor issues and people at work want to bring it up to her and are too afraid of upsetting her or don't know how to bring it up, so they talk to me about it because I'm close to her. How can I bring it up to her as politely as possible?