Hey there! Nice to meet you!
Just to confirm, do you or your wife have access to her security information/verification methods, phone, or email address linked to her account?
Do you see any unfamiliar email addresses/phone numbers upon signing in to her account?
Did she have two-factor authentication (2FA) active on the account? If yes, does she still have the 25-character recovery codes?
Lastly, may I know when was the last time your wife successfully signed in to her Microsoft account?
Best regards,
Darhyl