How do you tell family and friends who recently experienced loss?

I know I've seen this question come up before. We have a super close friend- the very first one we told about our 1st baby. She just experienced an early loss of her 1st over the summer. We are now expecting #2 and I just don't know how to tell her. She makes post all the time about pregnancy loss, how much she still hurts, and being jealous or upset about other people's announcements. I even find it hard at times to tell her about new things we are into or enjoying if it involves our 12 month old. 😔 I just feel so guilty for becoming pregnant with our 2nd so easily. And I know it hurts her so much to hear it but at the same time I don't want to hurt her by tiptoeing around her.

We are 9w3d now with a viable ultrasound. But we haven't planned to say anything until 12 weeks. However last time we told her at 5 weeks when we found out 😔