Thanks for reply Larissa, if she apply for ILR without passing Life in the UK test, I think they will consider this application as FLR, in this case what happens to fee difference ?
my another confusion is : on FLR(M) form section 4.1 there is an option for applicants those completed two years but need more time to pass Life in the UK test, is it better to apply with ILR form even FLR form has got a special option for this circumstance ?
Thanks