Does the amount of money a father deposited in his daughter's account, then withdrew before he passed away, count as her right in addition to her right to inheritance?

What the father gave to his daughter falls into two categories:

1. If the money was intended for her expenses for her studies and travel, to meet her needs, then this is not considered a gift (hibah). If the time for needing the money had not yet arrived, or if the father retrieved it before it was spent, then she has no right to it. If the money remained in her account and the father died before it was spent, it must be included in the inheritance.

2. If the money was given as a gift (hibah), or if she already possessed funds for her studies and travel, then this is a gift, and justice must be observed among the children. If her other siblings were not given similar gifts, then this money must be included in the inheritance to be distributed according to Islamic law.

Based on this, your sister has no right to this money, whether it was for expenses or a gift. If the money had remained in her account in either case, it would have been obligatory to include it in the inheritance. How much more so since the father retrieved it.