For follow-up discussion and general commentary on the topic. Comments are sorted chronologically.
Kate Love
The baby is not sin, it's God's perfect creation. The sin was the action that brought the baby. So you repent. He is faithful and just to forgive us when we confess our sins and repent. Forgive yourself, love yourself and the baby as God love you.
Leon Penny
First remind her that being pregnant is not a sin. Virgin Mary was a single mother. The difference is that she was a virgin. Second, Remind her that Christians do not judge. It's obvious how she got that way and it's not anyone's business except her's and God's. Third Pledge loving support and help with dealing with inevitable judgement. Fourth pray.