The correct option is A so has her brother
Let’s examine the sentence: “Helen has finished her school and ____ .” The first clause of the sentence is in present perfect tense and so the second clause of the sentence should follow the same tense. This rules out Options A and C. Now, the second clause is putting an emphasis on the fact of finishing the school already mentioned in the first clause. This emphasis can come out when the verb ‘has’ is used just after ‘so.’ Hence, Option B is the correct answer.