ANSWER:

She must pay the zakat money to the poor and needy! 

Her mother in law is a thief and must be held accountable for the money she stole without her consent. She and her son are obliged to return it. 

My friends mother in law’s took all my friend’s zakat money without her consent and travelled to other country. Her husband also knew this but he didn’t say anything to his mother and now my friend is struggling to pay zakat as she is left with nothing

Dealings and Attitudes with In-Laws, Zakat | May 6, 2021 3:24 am
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From age of puberty up until age of 25. I did not pay zakaat as i was not practising islam. Do i make up for all them missed years? What shall i do?
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I’ve had money over the nisab for nearly a year so I know I have to pay 2.5% of that. But I’m confused about what to do with any new gifted money I may get. This money isn’t over the nisab and I spend it sometimes so if I get different amounts on different dates how do I work out the zakaah? If it totals up to the nisab after a few months do I start counting a year from then?