She can use this link https://myturbotax.intuit.com/account-recovery/ to recover her account with her phone number. If that doesn't work there is a small blue link at the bottom that says Try something else and if she clicks on that she can locate her account by using her SSN, name, and birthdate.
If she still can't access her account, she can contact TurboTax Support for assistance by following this link https://ttlc.intuit.com/replies/3300041