friend's account has been hacked by someone and locked with two-step verification and lose money

friend's account has been hacked by someone and locked with two-step verification, and his registered card is giving all the money in his wallet to another account as a nitro gift. The person who hacked the account can lock their account with their Google account to log in. he is afraid he can't put his money in his account and he is afraid he want to find a way to return this account and a way to retrieve the nitro sent to it, or ask if he can choose to report it to the police for cybercrime. he want to ask if you can delete his account in the last way because He cannot use his account because of this hacking problem