She will have to mail in her return this year to claim one or both of them. You will have to amend your return to take off the dependent. I don't understand about her now owing the IRS. Did she take off the dependent so she could efile?
Even if you amend she will have to mail her return so she doesn't have to wait for you to fix yours. Has your 2022 original return been Accepted? You need to wait for it to fully process and you get the first refund. Then you can Amend. So it might be a long wait. The amended return won't be ready until Feb 23.
How to Amend
https://ttlc.intuit.com/community/amending/help/how-to-amend-change-or-correct-a-return-you-already-...
