[صابر احمد عبد القادر]

The sentence should be like that "I suggest that she should borrow money"

"This is the original form of the structure so the question tag will be "...., sould she /

as for ( borrow or borrows) the right answer is (the bare infinitive borrow)
Saber Abdel-Kader-Fowa-Kafr EL-Sheikh))"