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It depends.  After reading the entire thread, here is summary of your questions and how to will report your return

1. Since she is in the USA permanently, use the US address on the tax return and FBAR.
2. She is NOT AN EX-PAT. an ex-pat is defined by the IRS  as a taxpayer who has given up their U.S. citizenship or abandoned their green card. not the other way around. A US filed tax return is due by April 15 or Oct 15 if an automatic extension is requested.
3. The biggest issue is, if she can file as a US resident or does she need to file as a non-resident? According to the substantial presence test: To meet this test, she must be in the US.
4. 31 days during the current year(2020)  and
5. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.
6. If she doesn't meet the above criteria, she will need to file as a US non-resident. Turbo Tax does not file US Non-resident returns, but our affiliate sprint tax does. Please select this link to sprint tax.
7. As far as the foreign income exclusion, here are the qualifications to claim.
8. A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,
9. A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
10. A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.
11. I hope this clarifies some of the questions you may have.

[Edited 03-09-2021|2:17 PM PST]