OP:
You should listen to episode 265 of the “Your college bound kid” podcast. In there, they talk a bit about this very topic…what to disclose in an essay and what not to disclose. And their general advice was to NOT use it as a therapy session where you are laying your heart and soul out on the line about all of your personal problems. Why? It will come across as the applicant sounding weak psychologically.
Speak to your strengths. Like “Hey, dealing with the COVID closures was really hard and my grades in 3 classes dipped just a bit but it wasn’t that much. And through it all, Ive learned that I’m much better at in person learning. I’m really looking forward to actively engaging in my campus community. Here’s one way I’m doing that now in HS.”
Just to put things into perspective, my DD got 3 C’s freshman year during the COVID shut downs (she’s in 11th grade right now). Grades since then have been a mix of As and Bs. To be honest, I don’t think you should be freaking out about 3 B’s on a transcript.
What you SHOULD be focusing on instead, if it were my kid, is finding a school that’s a good fit for YOUR daughter given HER psychological needs. Focus less right now on stuff like “must be a top 20 school or our lives are over.”