How about planting them in very well drained soil then mulch VERY heavily - say with several bales of straw or MANY bags of leaves high and wide over the area. They might survive the winter.
I don't think storing the bulbs in unheated garage will work. When will she plan to plant them? If planted in fall, they normally emerge slightly later than mid season tulips. I don't know if planted in spring, they will have time to grow and bloom in late spring.

I agree that mulching could make a difference, I toss a pile of leaves on lots of my tender bulbs & zone 7 & even 8 will survive my zone 6 easily. If she plants them in a protected area close to her house or the south side of a building, etc. she probably would be fine without even a lot of mulch. Well drained soil can mean much more than the temperature.