Let me unfold the info you have provided to begin with, had I comprehended to what you are trying to say 

• Your friend is now in the 4 yr school for which he got visa while in Kathmandu embassy?


•  He completed all English and Math classes.

Now, why is he transferring to TCC ? Can not the school where he is graduating from extend I 20 for one more semester since he failed in one class and since he will be graduating after that?

Talk to the int'l advisor about it. Since in US "BOLNE KO PITHO BIKCHHA". Try to persuade the advisor why he could not pass that class. They will be able to help him. Don't think about Kaplan, Community Colleges or any BS like that. and Tell him to apply for OPT.

Thank you