Alternatives for Help Resetting Security Questions and Rescue Mail
4. Fill out and submit this form. Select the topic, Account Security.
5. Call Apple Customer Service: Contacting Apple for support in your
country and ask to speak to Account Security.
How to Manage your Apple ID: Manage My Apple ID
Click here for information. If you can't reset them through the method described in that article or by sending yourself a rescue email(the email may take a few hours to arrive), contact the iTunes Store staff via the link in the 'Additional Information' section.
It isn't possible to create a rescue email address without correctly answering two of the questions.