"can I use same corporation"

No, but your client maybe can.  As the alphabet lady noted, kinda depends on whether the old corporation was actually killed off with your State.  Secondly, is a corporation the right fit for an entity type?  Thirdly, if the old corporation was shut down, do you really want to bring it back from the dead?  Are there skeletons in its closet that could come back to haunt the client somewhere down the road?