You definitely have a Tar-Baby case there, that you will regret ever getting involved with if you continue to devote uncompensated time into trying to fix.  The best thing for you to do now is prepare an extension for her and tell her to find someone else to work on the mess.  Make sure she includes the 6% penalty for excess contributions.   I suppose that can be reduced every year as the annuity payments draw down the $50,000.