Ok, now she needs a group of women or one woman that she meets with, with kids. Picture the kids playing while the women talk and redirect the kids when needed while watching the other moms and how they handle things. This helps. You have done everything possible to give her a "break" and have given her more than most actually. Now, it seems to me that she needs to do some things on her own to help her with the feeling of frustration that she has. Just trying to think of what she could do to lessen this feeling she has since she repeats it so often. NOt that you would be able to do anything about it, but SHE could.
