Brushing teeth help- again!

I posted a bit ago how to help my girl brush her teeth— had her hold brush , watch while her big sis and I did it, distracting with phone, tried when she was most alert.... nothing!!! She has not once attempted to bite or even put the brush in her mouth, and when I calmly try she shuts her mouth then freaks out !! It’s to the point I can’t even get a wash cloth in her mouth after her bed time bottle. I don’t want it to be associated with a negative response, but she hates it! She’s a totally different kid than my first !

Totally out of ideas! Anyone else having this issue?? She has a bunch of new teeth and I already see build up on her lower anteriors ( I’m a surgical dental assistant ) guys it’s killing me . 😫😫