I would recommend that your mom sees an Ear, Nose and Throat specialist and have her hearing assessed by an Audiologist. This assessment may give more information on the reason she is experiencing tinnitus and would guide the Audiologist in suggesting techniques for managing or coping with her tinnitus.
In the meantime, your mom can try to introduce soothing sounds into her environment that act to take her focus off the tinnitus. For example, calming music, nature sounds, or even white noise.
In terms of your mother's depression, she should seek advice from relevant healthcare practitioners to address this as well.
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