I agree with taking a break, she is probably too frustrated right now to take it, it will just set her up for another heartbreaking failure...but don't give up. The NCLEX is hard, it has so many answers that seem right, but (as you know) you have to pick the best one. Just keep up the encouagement, she can do this.
And as far as "imbeciles" I know what you mean I have had some fellow students that you wonder how they tie their shoes in the morning et alone pass nursing school. And I have seen some really incredibally book smart people that absolutely cannot apply it to the floor work.
Take care and good luck! :)