For a family that has always made our living from our work product, my answer would be.
“The answer is No, I’m sorry the materials are copyrighted and I feel the need to support this person because the work was really well done so although we spent a lot we got great value. If you are thinking of doing the program I would highly recommend it the price is high but it’s been tested and was well done”
Just tell your friend that your daughter had marked up and made notes over all the test prep materials, and you weren’t sure how helpful they’d be with the problems already solved and reading paragraphs underlined or highlighted. Then suggest that she is probably better off getting a similar, “clean” practice book from any bookstore or the library.
I’m guessing the true value in the test prep you paid for was really in the tutoring and in the hours specifically set aside for practice. Not to diminish the value of the copyright or the usefulness of the materials, but free sample SAT problems aren’t nearly as hard to come by as the time to set aside everything else and just focus on practicing them.
Another option:
“Oh, we were planning to sell them online but I can offer you them for a discount.”
I have never been a fan of friends that try to use people to get by cheaper. I see those are the same folks that can’t live up to their end of the carpool. In the end being able to stand on your own two feet feels good.