You are absolutely right in your skepticism. She is being defrauded.
Hopefully, she has not given them any money yet! These facts mirror identically an ongoing scam. Here's the thing that will confirm that it's a scam for you. You should never send them any money up front or provide them any information about your bank accounts. If they want you to pay them anything to get your money, it's a scam. If there is an inheritance, they can deduct any expenses, taxes, fees, etc., from the inheritance. if they tell you this is not possible, it's because there is in fact no inheritance from which to deduct these costs. There are no sets of circumstances where if there is truly an inheritance that you should have to do anything but receive your money net of any expenses. If they tell you otherwise, all that tells you is there is no inheritance and you are being scammed.
Thank you so much for allowing me to help you with your question. I have done my best to provide information which fully addresses your question. If you have any follow up questions, please ask! If I have fully answered your question(s) to your satisfaction, I would appreciate you rating my service as Good or Excellent (i.e., 4 or 5 stars)(hopefully Excellent/5 stars J). Otherwise, I receive no credit for assisting you today. I thank you in advance for taking the time to provide me a positive rating!
This is the part of my job I don't like...when the law is not in favor of my customer. I wish I could tell you this is legitimate, but, I can only provide you information based on the law and my experience so that you can act on the best available information to you. ………..I wish I had better news, but can only hope you recognize and understand my predicament and don't shoot the messenger. I'm sorry!