No, she must file the excess contribution, not you.
She should file an extension today. That gives her up to 6 months to straighten this out - no, not that you will need that long to fix it, but so that she doesn't have to do it today.
When TurboTax tells her that she has an excess contribution, she should then agree to withdraw the entire amount (if it is still there). TurboTax will add that amount to Other Income on line 21 of Schedule 1. This is OK, because the employer removed that $23 from boxes 1, 3, and 5 before they printed the W-2, so this is just added it back.
At this point, your daughter can file her return.
If she files an extension, then she has those 6 months to call the HSA custodian to request a "withdrawal of axcess contributions" (use this exact phrase). Otherwise, she has to make the request today (and she should document it).
NOTE
In the Review, she may get new errors. If she does, this is how she addresses them:
1. If the Review asks you to check a box on Line 1 of form 8889, go ahead and check "Self" (It won't matter, but it will help get you clear of the Review).
2. If the Review asks you to check a box in the Line 3 Smart Worksheet of form 8889, go ahead and check "None" for A1 through A12 (i.e., each month).
2. If the Review asks you to check a box in the Line 18 Smart Worksheet of form 8889, go ahead and check "None" for B1 through B12 (i.e., each month).
This should clear the form 8889 errors and let you e-file.
