If your Mom is required to use Windows software, that doesn't have to be on a Windows PC. You can run Windows on a Mac, with a variety of different methods. For example, Parallels will let your Mom run Windows as an Application on a Mac. The Mac operating system is still running, you are booted to a Mac, but the required Windows software is running, too.
You can also install Windows on your Mom's Mac, using the built-in Boot Camp software. That solution gives you Windows. It also means that your Mom has to boot the Mac to the Windows partition, so the Mac is running on Windows. The Mac will do that very well.
But, it's Windows (which again, doesn't look or act like a Mac), running on Apple hardware. Works good, but doesn't solve your Mom's issue.
If your Mom MUST use Windows on a computer booted to Windows, then there will be disappointment, if she wants it to look and act like a Mac.
It won't.
It's Windows.
Hackintoshes are not "against the law", per se. Running macOS on non-Apple hardware violates the strict terms of Apple's user license, but not really a practical legal issue. Plus, a casual user of OS X on non-Apple hardware WILL run into issues with upgrading macOS, and maintaining the system can often be finicky. Not something that I would wish on a user of a work-required system.
