BMR vs Calories consumed

yes.

If by BMR you mean your resting calorie needs (some people mix up that and maintenance or TDEE).

If you only have a few more lbs to lose then you should be eating around you BMR or higher. Yes your deficit will be much less

As I understand it your BMR is the amount of cals you would need per day if you did literally nothing.

If your BMR is 1400 then by taking 1200 cals per day there is still a defecit, ergo you will still lose... albe it slowing.

Someone will be along to explain it a bit more techinically than me soon LOL!

if your BMR is 1400 then your maintenance calories are 1680 leaving a deficit of 480 if your target calories are 1200. That is probably too high a deficit for someone who only has a few more lbs to lose. I would eat 1400.

Alot of you are incorrect.

If her BMR is 1400 then if she has just a MODERATE lifestyle during a 24 hour period, then her MAINTENANCE is roughly 2000 calories.

You must take everything you do during the day into account.

I was working on the MINIMUM TDEE using these calculations:

from a random website:
Once you know your BMR (basal metabolic rate) then use your daily activity factor to get your total daily energy expenditure (TDEE):

-Sedentary................BMR x 1.2 (little exercise)

-Lightly active...........BMR x 1.375 (light exercise)

-Moderately active.....BMR x 1.55 (moderate exercise)

-Very active.............BMR x 1.725 (hard exercise)

-Extremely active......BMR x 1.9 (hard exercise daily)