It’s very unlikely she is leasing another car in the near future with a repo on her credit, so she should start thinking about a Plan-B. Good she’s thinking about her budget, but very few vehicles are leasing well these days.
I see you tagged NY and ME, which state is she actually living in? Trying to get a sense of both the sales tax and any trade-in credit for sales tax (in her situation, e.g. if I lived in a state that taxed the whole lease but also offered a trade-in credit on the sales tax, I would definitely do the math on spending $3k to resuscitate this, only to trade it in on a purchase).
One other thing she should check: current payoff and what a third party would buy it for.
We haven’t mentioned what kind of BMW it is, I suspect it doesn’t have any equity, but if it does that’s worth considering.
I’m treating this more like “a friend…” post, so I’ll gently suggest that she register here on LH and engage herself. These sorts of things happen, everyone here is rooting for a positive outcome, but in our experience talking through a third party is always less engaging/impactful than if the actual person having the issue is involved in the conversation. She is cordially invited to jump in here so we can help her find a solution, and it’s not all on you.