The Master Admin is DECEASED.  Somehow a colleague was able to access his email to at least update his CC for Wholesale Billing for ONE MONTH using her own PERSONAL FUNDS.  I followed EVERY step shown above.  I am the NEW bookkeeper attempting to help this client get her own QBO transferred to her as Master ADMIN.  I spoke with the QBO rep who walked me through additional steps without success.  She SAID she would pass the information to the "back office team" and they would contact me to either change the Master Admin to the owner OR file a claim to do so.  NEITHER OF THESE THINGS HAPPENED!  So now, I need to start AGAIN and HOPE I can get this resolved before the aforementioned colleague cancels ALL of the subscriptions.