Yep, if she has been fully released by her doctors to return to work, and she reports for work to her previous employer and they do not have a job for her, then she files for unemployment insurance. The first four of the last five completed quarters means that they don't use the one we're in right now because it has not been completed. It's the first four (or possibly one more up, using the alternative base period, but still completed) of the last five completed quarters. Whether she was working in those quarters or not is not a factor. Unemployment is not like social security, it is not based on your whole work history, just the last five quarters back from the time the claim is actually filed.
So if she has been out of work for about a year and a half, it is likely that she will not have enough completed quarters of work to even set up a claim monetarily. No harm in filing it, though. Usually there have to be wages in at least two of the completed quarters, just one won't work. But she can file and MA will provide the answers. There's no downside to filing the claim. It costs nothing, and there are no penalties for filing.

