I highly recommend the Yamaha 221 Flute. Mine is a made in Japan model and I have been impressed with the quality of my flute for years! It is extremely reliable and sounds beautiful. For my needs, having a C foot flute has been perfect. I have never found the need to upgrade to a B foot or closed tone holes
Unfortunately, Yamaha doesn't make the 221 model any more...The closest thing to this model is the new 222. While they are similar, I highly recommend the 221 because I feel that the tone is much richer. Perhaps the metal was a higher quality many years back. I have tried many of my students' 222 flutes and still prefer my 221 much more.
If you are interested in purchasing a great student flute, I would highly recommend purchasing a used Yamaha 221 and then taking it to a reputable repairman to have it adjusted to a sufficient playing quality. You can find them for an inexpensive price on eBay. Good luck!