Hi Linda
I ruined my steering wheel and my steering shaft and learned a lot. I used penetrating oil for weeks, tried a puller system that others used and still had a problem.
My boss at the garage I have worked at part time for years told me a trick that worked for him in the past.
By grabbing the wheel at the 9 o'clock and 3 o'clock positions press down on one side and then lift the opposite side. Alternate hand positions like 12/6 8/2 etc and continue, after "breaking contact" then lift on wheel, important to remember to leave the nut on the shaft a few threads at this point.
Good luck, they are a pain.
Kirk