We only have to worry about 2021. All ineligible Roth IRA contributions will be withdrawn this year by April 18th. As long as she withdraws it all by April 18th, no penalties for 2022. And her prior contributions were traditional IRAs so don't have to worry about those. 

To my understanding and as someone else mentioned here, a form 5329 can be filed as a stand alone form for 2021 to pay those 2021 penalties, and no need to amend the entire 2021 returns. If that is so, we are trying to see if we could just factor in those 2021 penalties into 2022 returns we will be filing. Maybe, a form 5329 has a place for prior year penalties?! I will have to read the 5329 instructions.