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Google voice is free. I've never heard of anyone getting banned for using it "too much", but it is in their TOS.
Skype is super cheap, but they will insist on you not going over their terms of use (about 50 calls a day).
I offer a dialer, but that's $49/month which is quite a bit more than free.
She could get a phone for $49 a month.
I should've said monthly phone service. Some of the pay as you go advertise unlimited for under $50 a month and you can but a cheap phone(without a cord).