Translation:She drinks iced tea.
他 should be accepted as well during listening exercises. I am unable to tell the difference between 他 and 她.
The one for "he" uses the radical "人" (meaning person) with the character 也. 亻is just a condensed form of 人 always at the left in the character. Combine them and you get make 他.
The one for "she" uses the radical 女 (meaning female) with 也, instead of 人/亻. Combine them and you get 她.
It's pronounced exactly the same but written differently. The word for "it" is written like 它 but pronounced the same as 他 and 她.
No, it's not the same, you have to watch more carefully which character is used in the sentence which you are translating. So what is difference between he and she in Chinese? If you hear only pronunciation, you can just guess if it is he or she, but if you have written character which is called Hanzi in Chinese (Hanzi are composed from smaller Hanzi which are called radicals), you have to examine carefully how it looks. For he is used this character 他 and for she is used this character 她. Both characters are composed from character 也 but for man is added character 人 which is shorten to radical 亻。 And for woman is added charater 女 which is also shorten to smaller one as a radical. So you have to make sure which radical is on the begining of each Hanzi. I hope it can help you. You should make more time for studying Hanzi and uderstanding how they are composed. Good luck.
When you get further along you'll find there is another ta as well or 它 It means - it - and used for non-human things such as animals. No variation for gender either. Yes it is difficult, but often the context in which it is framed will make it easier to tell 他, 她 or 它 apart. You are correct that there is no way of knowing the gender at all if you only hear 他 or 她 as it is spoken.