Sushma has wisdom, charm and she has a good sense of humour.

The correct sentence is B

The sentence talks about Sushma ,her attributes.

As sentence is joined by `and' we don't need to use pronoun (she).

Charm,wisdom are nouns.

That exhibits some qualities.

Humour -Is the quality of being funny.

But we can't say Sushma has charm, wisdom & humour.

That will give different meaning.

What we want to say that she is funny.

Or she has that quality.

So after and `a great sense of humour' will be the correct construction 

To denote some quality we use article `A'.