1. Вспомним структуру Present Continuous: to be + Ving (глагол с окончанием -ing).
2. Для подлежащего My aunt используем форму to be: is.
3. Добавим not и окончание -ing к глаголу play: not playing / isn't playing.
4. Получим предложение: My aunt isn't playing football. She not/have lunch at the moment.
Ответ: My aunt isn't playing football. She not/have lunch at the moment.