It depends.
If her foreign school is an eligible educational institution, that means she could have claimed an American Opportunity Credit. Therefore, she cannot claim the AOTC again with her new degree. She can only qualify for the Lifetime Learning Credit or the Tuition and Fees deduction.
An eligible foreign college is one who participates in a student aid program run by the U.S Department of Education. To check eligibility, click here: https://fafsa.ed.gov/spa/fsc/#/SEARCH?locale=en_US
If her school is not on the list, she may qualify for the AOTC ( For an ineligible school, IRS does not consider her has finished her bachelor year ) if she meets all other requirements.
@masood200x
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