Thank you for all your information. I still have no idea how to go about this as I keep getting contradicting information. To answer your questions.

Roth contribution were made for 2021 and for 2022. I have 5498 and all paperwork and confirmed it with her. As of 12/31/2022, the value of her Roth IRA is $12,089.

So two contributions 6k each plus some earnings/interest.