The funds can be gifted to to the daughter in or outside the U.S.
Either way, the money has to end up in the U.S. New Commercial Enterprise account (which itself may be an escrow account). Depending on the country from where you are transferring the funds, it may be easier to send to money to her personal account in the U.S. first. From our experience, this method is very common and has been accepted by USCIS.