My (limited, possibly incorrect) understanding is that insulin resistance means that some T2s are on exceptionally high doses of insulin, hundreds of units per day. It doesn't sound like she's anywhere near that.
On the other hand, if she has high numbers of carbs with the attendant high quantity of insulin then it's likely she'll gain weight and increase insulin resistance.... Does she want to reduce her blood sugars? Would she be willing to post in these forums for advice?