Child of Italian Citizens Qualification Question

Hello,

I am asking this on behalf of my mother:

My mother was born in the USA in 1965 to to Italian citizen parents (both born and raised in Italy) who are now both deceased. They naturalized in the USA in 1975 10 years after my mother was born so before her 18th birthday. They never reaquired their Italian citizenship and died only us citizens in the 2010s. To the best of my knowledge they never had her American atto di nascita transcribed in Italy.

My question is would my mother currently qualify for Italian citizenship in any way by (preferably) riconoscimento della cittadinanza italiana iure sanguinis or by riacquisto? She would be ok with going back to Italy for a bit but would prefer to spend as least time possible but would like to move there when she retires in 10 years or so. I heard something about reaquisition having to be done by 2027?

My mother has 3 children (myself included) all born after 2000 who are all over 18 now. I actually went to Italy and got my citizenship recognized in 2019 in a Italian comune. They gave me a hard time because of the minor issue even in 2019 but eventually gave it to me. At the time they had said that if my mom and siblings came and established residency in the comune that they would concede them citizenship as well since the documents had already been examined and approved. If my mom were to do reaquisiton would it affect my citizenship?

What is the best path forward for my mom especially and my other two siblings that hopefully would not harm my citizenship? thanks in advance!