Locked out of iphone after factory reset

My wife just had a stroke about 2 weeks ago. She is home now. She went into her iPhone and did a factory reset because she though it would fix Netflix. She does not know her password any longer. She also does not know her password to her g-mail account. I have tried a restore on my computer. It loads all the software. When I try to get in to it , it keeps asking for the I cloud password. If you don't have the password you can not go any further. I was also maybe thinking of getting her another phone. But then started thinking if we keep the same phone number is it going to ask for the icloud password when setting up the phone. Any ideas.

Maxy1895