If it's a test I suggest you use had and would...if it's direct speech or you're talking to a friend you can leave it in the same way. In your sentences HAD and WOULD for example: She SAID she HAD..... and WOULD..for tests... if She SAYS she HAS and WILL especially if little time has elapsed or if you're repeating what the person said and another person didnt catch if for example hope this helps

Number one seems accurate, at least the backshift is correct.

Hi, Dmitry. How are you? First of all, it's not needed to put "that": ..."she told me THAT she...". You have to change into "...she told me she..." About the sentence, it depends of the context. But I'd choose the first. Because she has told you about her real situation and you commented it with someone. That is, you are passing an information from someone to other person who wasn't presented at that conversation. You just reported it, you spoke for her. This was my point of view. I hope to have helped you. :) See you!