Citizenship application - Staying outside UK

Hi
My wife got her ILR on 26-Jun-2019 and she traveled outside UK (to India) due family emergency. How long can she be outside UK so that her Citizenship doesn't have impact ?
The rule says
In most cases this means you must not have spent more than 90 days outside of the UK in the 12 months prior to your application, and not exceeding 450 days in the 5 years throughout your qualifying period.

If my wife traveled outside from 26-Jun-2019 to 25-Oct-2019 (120 days). Can i apply by 01-Sep-2019 and will she get Citizenship with below calculation ?

Application date : 01-Sep-2020
Last 12 months : 01-Sep-2020 to 02-Sep-2019 (Outside country for Sep 2019 = 30, Oct = 25)
Previous 12 months : 01-Sep-2019 to 02-Sep-2018 (Outside country for Aug 2019 = 31, Jul 2019 = 30, Jun 2019= 4 )

Is this a valid calculation ? or will the calculation be different ?

25 October minus 90 days

You cannot apply on your wife's behalf. She has to apply herself. Naturalisation requires someone to show full intention of living in the UK as their home and long absences from the UK lead to refusal. If she applies when she is from outside the UK and given that she immediately left the UK after ILR approval, her application surely will be refused.

If the applicant is abroad or is about to go abroad for a continuous period of more than 6 months, you should normally refuse the application and advise the applicant to re-apply, on their return to the UK

https://assets.publishing.service.gov.u ... 1504871648