Current Apple ID is associated with an inactive email account

I'm helping an elderly friend of mine with her iPad. Her Apple ID was originally setup with her husband's email address, which was still being used at that time. However, that email account is now inactive because her husband is now deceased.

I know that if you login to "Manage Your Apple ID", you could simply change the email address associated with the account. However, she doesn't remember what the password is for her Apple ID. I can't reset the Apple ID either because the instructions are being sent to the inactive email account. I also can't use the security questions because she doesn't know the answers to those as well.

iCloud shows that the last backup was completed on 8/3/15. If I create a new Apple ID, how can I recover her Contacts, Photos, etc...that are associated with the inactive account? There's got to be a way to fix this.

Thanks!