First, tell her to take it now. She'll also need to take 2025 this year so she can take that right now too (or later this year).
You'll need to file form 5329 requesting a waiver of the penalty. You file that with your parent's tax return. It is only available in the desktop version of TurboTax, not the online version, so if you are using the online version you'll have to download the form from the IRS website and fill it out and attach it to your parent's return when you mail it in.
Here's another thread on the topic.
@tvega3810