Does she have a religious conviction about it (pastor or not)? If so, maybe there is a pastor willing to sign off on it in her area (if you post her general location some freepers may be willing to make suggestions)
My son had two issues with it - one was that the shots were tested on fetal cells, the second was that he does not believe in putting anything harmful in his body - like drugs, etc. and in the case of the shot the risk was higher than the reward. He provided data to show that being healthy, and in his 20s, he was less likely to have issues with covid than the shot.
“one was that the shots were tested on fetal cells,”
Wrong.