Help With New Account Creation

So around two months ago my significant other created a steemit account. On the very first day her account was hacked and stolen. Not the end of the world since it was so new she has only made a few comments so no money value was lost. The problem is she tried to get the account back and it will not let her create a new account with her information. I have another email for her to use but don't feel like getting another phone number. Is there a way around this?

How would I create a second account to give to her if she can't open one for herself? I have read ways of doing this here on steemit threw a few apps but the articles are mostly 6 months old and I can't find what the account creation fee now is.

I would prefer to use an account that I would delegate the SP to instead of paying to create one but I would still like to hear all options and what everyone thinks is the best.

Any help would be greatly appreciated on this since she would really like to get started with her own account. Thank you in advance.