1) We should not be judgmental. Allaah is All-Forgiving and Most Merciful. �Make Du'aa for him, give charity on his behalf, and make Isaale Sawaab for him.
2) Her 'calculation' is baseless with no proof and it will only add sorrow, grief, and depression to her. Advise her to be positive and to make Du'aa and Isaale Sawaab for the deceased.