You can apply 30 days early or 45 days at some offices.
Yes you will get the under consideration that usually runs 30 days after extinction of current permit to stay,
That is so wrong.
Application for the Non Imm O Visa requires the money to be in the bank on the day of application.
From then on the requirement is money in the bank for 2 months on every 12 month extension application.
As her application at Phuket immigration was accepted it seems a bit strange that it got turned down at head office without reason.
The fact that Phuket accepted it means that it must have complied.