With only $3,100 of compensation to support the contribution for 2022, she has an excess contribution for 2022, there is a $2,900 excess contribution. To avoid a 6%, $174 penalty on the excess she must obtain a return of contribution of the excess. If she does not, she'll owe the 6% penalty for 2022 but can apply the excess as part of her 2023 Roth IRA contribution.
If she obtains a return of the excess contribution, she can do whatever she wants with the distribution, including using it to fund a 2023 Roth IRA contribution.
