Wanna give a gift membership... how?

I recently gave a guitar and rig to one of my grand nieces- she's really committed and is a great candidate for online learning. I want to sign her up for an annual membership and pay for it on my existing account. What's the best way to create a user account for her, but charge it to me? #TooStupidForModernity

I'd do this.

Still gets the surprise, can create the account in (insert preferred) name, but you pay.

PS. Alternatively, create an new fresh account in her name. That way you can use a promo discount voucher if there are any going at the moment. Won't matter what the name on CC or DC paying the freight is as long as it's valid.