What would you do if you kept getting many calls from foreign phone scammers?

One of my FB friends writes that her phone rings constantly from foreign phone scammers, the ones we’ve all heard about that claim they’re the IRS, etc.

She states that they call as early as 7:45 a.m. She tries not answering but she’s tired of hearing the ringing. She states she needs to keep a landline phone because she has children in school and where she lives, there’s poor cell service.

I suggested she tell them she’s transferring the call to the authorities but she states that doesn’t work.

“Do Not Call” lists wouldn’t be helpful as these are scammers who are operating illegally from other countries such as India.

I suggested she block their numbers, but she says they change numbers so often that blocking won’t be effective.

What would you suggest?