If you don't mind paying another $160, your mom can certainly apply again soon. When she interviews again, she may be asked something like, "What has changed with your circumstances since you last applied?" If nothing significant has changed with her life situation towards strengthening her ties to the Philippines, she will likely be denied again under 214b. With a short gap between applications, nothing much can be done to improve her chances. It seems B visa decisions are often made even before the applicant walks up to the counter for interview. Most of the info the interviewing officer needs is already in the DS-160 form, and they have no obligation to look at any documentary evidence brought to the interview.