Uh, dare I say it but you can survive without an Apple ID. Until about a year ago I just got by with a flip phone and would still use it now if phone companies still supported 3G. I couldn't text with it, but hey, people did manage to live on the planet 20 years ago. Tell her to pretend she is back in the 1980s.
She can always create a new ID. Tell her not to buy anything with it unless it is completely free. She can treat it as a throw-away ID until her regular ones comes into service.
From: How to use account recovery when you can’t reset your Apple ID password - Apple Support
"In some cases, you might be able to speed up the account recovery process or reset your password immediately by verifying a six-digit code sent to your primary email address. You might also be able to shorten the wait time by providing credit-card details to confirm your identity. If you’re given this option, an authorization request goes to the card issuer." - see the document for more details.