Whatever you list here, she'll be competing for an entry-level position with much younger people, who have more time, more energy, lower expenses and no obligations.
The older one is, the more time one spent in one line of work before being forced to find something else to do, the harder it hits. So sure, maybe you can switch to landscaping in your 50s, but that also means you and your family suddenly being kicked down one or two economic classes.
I figure experience is valuable to potential employers in two ways: (1) what you can do & (2) what you know.
Usually, switching industries past a certain point of tenure wipes out (2), as so much of the expert knowledge is specific.
In this case, she obviously wasn't only a spreadsheet-reconciler: this lady knows thousands of things about banking that I don't. And probably that new, entry-level people at her company have no idea about.
Ergo, the company would get the most benefit from assigning her new responsibilities where that information is valuable. Specifically, something in middle management where her intuition of "... that doesn't sound quite right, tell me more about..." would help prevent bad decisions.
The older one is, the more time one spent in one line of work before being forced to find something else to do, the harder it hits. So sure, maybe you can switch to landscaping in your 50s, but that also means you and your family suddenly being kicked down one or two economic classes.