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...she needs the help so that she can spend more time teaching her other children.
BTW, "Bill", how is receiving more money helping her spend more time teaching other people's children? [(those kids aren't "hers"...funny how teachers get that idea) ...teaching the other children.]
That seems incongruous. It would seem more appropriate if the child simply were no longer in the class. If the "special need" child is still in the same class she still has to spend the time on that child and nothing has been resolved. The school still gets more money though.

"phil," you have a tendency, once you have stepped in it, to go ahead and dive in.

If you refuse to understand that a teacher can feel a sense of responsibility and duty toward her children, then I can't help you.

You need a professional.