I'm so sorry for the delay, but your question was hidden and I could not reply.
Unfortunately there is no perfect or guaranteed answer honest no matter what immigration attorney you ask. The only person that knows how it will go will be the consular officer that decides to approve the B2 tourist visa or the F1 student visa or not. This is why you will likely not get a concrete answer from any of us.
I can tell you that it is not impossible for the F1 student visa to be approved now just because the B2 tourist visa has been denied. However, it does diminish the chances of approval of either visa because it will be harder for her to prove that she does not intend to come to the US to stay permanently since she already had one visa denied. For both visas, she will have to work very hard now at proving that she has significant ties to her country and unfortunately that is very difficult for someone in her position without a good job in her country and without her own money. Having a family such as parents and siblings is given almost no weight in terms of being considered "significant ties" because people leave those family members and come to the US and stay permanently all the time. Leaving a spouse or children behind has more weight but even that alone is not convincing enough anymore. The only tie it sounds like she has is school. She can show that with school registration documents and it may help, but there's no guarantee that it will be enough.
At this point, the F-1 student visa may have a better chance so if she is accepted to an accredited school, that may be the better way to go.
I can also tell you that it is true that the option with the highest chance of approval now will be the fiance visa or getting married. I know that is not what you want to do right now but I did want to just let you know.
Good luck to you during this process and I hope this answer has helped you!
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