But it’s not her fault. It’s all the thief’s fault. She’s obviously a good and responsible person. And sadly, that’s who fraudsters prey on.
Our modern world only works because of trust in one another, she was doing her part, and some parasite took advantage of that.
In the future here is what I suggest she do when a government agency or financial institution is requesting money: hang up immediately. Then look up the phone number of the entity who claims to have contacted her (i.e. sheriffs office), and call them and explain what happened and that you’re worried it’s a scam. 10/10 times they will tell you they will never reach out over the phone like that.