Hello,
I cannot confirm anything without examination but it can be a blood blister or a diabetic foot ulcer. It is a type of blister that forms when subdermal tissues and blood vessels are damaged without piercing the skin.Elevate the foot,give rest to the part,apply cold compresses,soak the blister in Epsom sale and keep the foot bandaged so as to avoid its rupture. If the blister breaks, quickly rinse the area and apply an antiseptic such as neosporin. It is not recommended to break a blister because it may often lead to infection.
If the symptoms worsen or persist then pls consult a dermatologist.Also get her blood sugar levels estimated.
I hope it helps.Take care and pls do keep me posted on how you are doing or if you have any additional doubts.Kind regards.
Try applying mupirocin ointment.May need to be looked at by a surgeon if no improvement.