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The date and gist of every communication she had from the university about both the work itself, and her first and second submission fails. Did she ask for support, if so was it delivered in a timely manner.
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Whether resources that might reasonably be expected to be available were not available to her e.g. due to the COVID pandemic.
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Were any changes to the assignment made? if so were they clearly and effectively communicated?
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Should changes have been made to the assignment on the basis of the extrodinary circumstances of the global pandemic? (this seems a pretty weak point in general, everyone had to deal with the pandemic (did they? was there anything that specifically effected your mother) but the specifics of the situation may make it a factor)
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When marking the work for the second time were new issues highlighted that should have been brought to your mother's attention when the first submission was marked?