In my experience, when it becomes a power struggle, then you have lost. My son didn't potty train until he was three, they will when they are ready. It sounds like she knows and it's becomes a game and with the new baby, this is probably a way for her to get attention. If she doesn't like getting wet, out her in underwear and she will figure it out, some kids HATE that and that will make them use the potty because there is a natural consequence and they don't like it. Of course, I had the kid who didn't care and would just keep going like he didn't just wet himself😕 lucky me! We did a sticker chart and he got to get a big sticker for going poop and a little one for pee. When he got ten, he could get a piece of chocolate or a little toy (I had a little bin with toys from $ tree). But as soon as I started to get mad and he saw it, he went into power struggle mode and I couldn't force him to go, even though I knew he needed to. So if he wouldn't go, I would ignore him until he went and then he would decide he was ready and go and get praised. If he wet himself, I would strip his cloths, hand him a baby wipe and tell him to clean himself and walk away. I would peak in to make sure he did it, but once he realized I wasn't going to fight him, he started using the potty no problem.