Cannot create AppleID at this time

Mother's account was hacked and bank frauded. Need to reset appleid password, but no longer have access to the email, phone number or credit card used to create appleid. Then states I cannot recover the account.

I tried to create a new appleid instead of recovering the old, but when I go through all the steps with the new email and phone number it gives me the message "CANNOT CREATE APPLEID AT THIS TIME"

Please assist