That's really pretty standard, you can't change a name on a reservation. And the cancellation period is at least 60 days, often 90 days. And some cruise fares are now non cancellable without a penalty from the moment booked. I presume that the reason why the new fare is even more than what she paid to begin with is because the fare to book now is more than it was when she originally booked.

I assume she booked directly with the cruise line without a cruise agent. If she booked through an agent, obviously the agent should be helping her. And I assume that she didn't pay trip cancellation insurance. Frankly, I think her options are to go by herself or pay the money. If she asks to speak to a supervisor, perhaps they would agree to only the amount she originally paid for the other ticket. But I am not real optimistic.