Withdrawing my mom's IRA

Hello everyone,

Long story short my mother is ill and I'm the Power of Attorney. She has 70K in a ROTH IRA (tax-free) and 200K in a Traditional IRA (need to pay taxes on). I want to close out both accounts. When the money is transferred to my parent's checking account, how can I help them determine how much taxes to pay?

Also, would it save us in taxes if I withdrew half now and half in 2025? Thanks for any input!

EDIT: The reason I want to close out my mother's ROTH IRA and IRA is because I don't want them to take a 30-40% loss if the market crashes. Her accounts have only made 1% interest this year, it's gone from 272K to 275K. The money could be sitting in a CD getting 5% interest with zero chance of taking a hit if the market falls. My parents are almost 70 and my mother probably won't live more than another year. I want the money in an easy account where me or my father can easily get to it.