If this was me, and my mom. I would disconect her computer from the internet (turn off wifi/keep unplugged). This way I could retreive files/data off it for her at my leisure and also poke around to see what software the scammer put on.

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Then I would have her buy an ipad for all her uses, you can even get a keyboard for them now. Used ones are $100. She doesnt need a computer - they are vastly easier to compromise than ipad.

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In your case you should not trust the computer store got everything. You gotta do a fresh windows install at a minimum - the kind where it formats the drive. Or buy a new one if hers is old anway good option. If buying new computer I would get her a mac m1 or m2 laptop. They are super light, and there is very little virus/malware made for macs. But ipad is best bet for computer illiterate people.

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Also assume they got ALL passwords to ALL her accounts and possibly put a freeze on her credit so they cant open new cards.