Some colleges might hold it against her, if she applies to colleges that require all tests. Those colleges tend to be highly selective, like Georgetown and JHU.
I’m a test prep tutor and I never advise students to take repeated tests, especially if they have done no prep. It’s such a time suck and can be very demoralizing, especially if the score isn’t improving. There is an SAT in June, when she might be done with nearly all of her finals. Why not consider that? Then if she needs to, she can have a final go in August. Does the school require kids to take it in May?