Hello 

Yes your mother can rent out her home if local laws say that there can be short term lets in the area (some places she will need a license).

She will need to speak to an accountant about her tax situation.

You can help her by researching what other sorts of properties are listed locally, what facilities they have, how they market the property and making sure she has quality photos. And if she goes ahead to set up the listing. If she doesn't want to manage guest inquiries you could do this for her.

She/you will also need to find a local manager to help manager cleaners and change of towels/linen and to help should any problem occur with guests or maintenance such as shower going wrong. This could be done by a local co-host (see Airbnb Help Centre) or a local airbnb management company.

Managing a property remotely via Airbnb can take quite a lot of work.

She might be better just finding a local company who can do weekly holiday lets for her (or multiples thereof).