@sshah123 ,
Since SSN is "never" re-issued, I think you should use the SSN at least for the first year and thereafter go for NRA. I say this it takes time for all the files to be update --- especially if she abandons her GC in 2025.
Here are a few items you may want to be cognizant of :
Expatriation tax | Internal Revenue Service
About Form 8854, Initial and Annual Expatriation Statement | Internal Revenue Service
Is there more I can do for you ?
Namaste ji
pk
