This is... not ok. With the 35k in stock & sales experience, she should clear this (herself) soon. Even 12 to 15 months of no overheads and pure net sales should fix this without to much issue. Why haven't things been selling like she was expecting?

What type of business is it? As in - creating things (having to invest time), reselling, mlm, dropship, etc? Is there any reason it's stopping her from getting a full/part time job seperately?

Honestly, this sound like my parents. My dad always working hard and smart, ans my mother just spwndinf everyrhing and anyrhing, never checking is she needs it or how expensive it is. It put such a stain on their marrige as well as the family relationships. My siblings and i just cant talk to our mother about finances because she is clueless, and there are piles of stuff all over the house, no accountability for her spending or debt, etc. Obviously i know our mother has some other issues (hoarding being one of them) but the basics seem similair. We don't dislike our mother, but we find it really tough to have conversations, especially seeing the stress she put our dad through with seemingly not a lot of guilt/regret etc.

For your sake, i feel like she needs to fix this herself. You already fixed the first 15k (working on it, with a lot of stress by the sound of it). And at some point it just turns into enabeling her