Creating a 90-degree phase shift with a transformer is not straightforward, as basic transformers typically provide either in-phase or 180-degree phase shifts. However, it is possible to achieve a 90-degree phase shift by using reactive impedances, such as capacitors, to form resonant tank circuits. By connecting a capacitor in parallel with the primary winding and another capacitor in parallel with the secondary winding, the resonant frequencies can be matched to achieve the desired phase shift. Additionally, Scott-T transformers can transform standard 3-phase power into 2-phase power with a 90-degree separation. Overall, while direct 90-degree shifts are not standard, they can be engineered through specific configurations.