Something that used to (OK, still does) help me in boring being-taught situations is to put myself in the shoes of the teacher. What is she trying to convey? How else might she have decided to do it? Why has she decided to do it this way? How would I do it instead? What would the advantages and disadvantages of my way be? Quite challenging to do that in real time while still keeping up with what *is* being said, and you have to pay attention to do it, even if it isn't quite the kind of attention that's expected :-)
I also think, she's 8, she doesn't have a disability that makes her less able to do this than other children; she's perfectly capable of sitting and (genuinely, not faking!) paying attention to things that aren't all that interesting for a few hours. Tell her she has to do this, and if she doesn't do it show your displeasure as you would for any other misbehaviour. The issue here seems to me to be that you don't wholeheartedly think it's misbehaviour. You have to make up your mind; if you really think it isn't, you either let the school deal with it however they like or take her out; if you think it is, show her you mean it.
