Seems like the way out is to pay 10 years of reduced payments … which seems much less than futile. She would be 62 and could be debt free (I think) and start saving for retirement. She should also find a better paying job and a lower cost of living to make ends meet. At some point, she would at least get her full social security payments and can move into an even lower cost area … what is the issue with taxes ?
When you get a bill with 186K on it, you know you are in deep trouble … and start working on a solution. Why not do the 10 year public service back then. She should be able to find a public school job … no ?