You don't report SS withholding on your 1040, so no need to amend your return since the calculations won't change. The correct course of action depends on what's in box 3 of the corrected W-2.
If they actually withheld $5291.26, then dividing by 6.2%, her box 3 wages should have been $85,342.90. Does that match up? If so, there's nothing for you to do except verify with SSA once earnings are updated for 2021. The employer has already straightened this out by filing the corrected W-2.
If her box 3 wages are actually more like $59,179.03 then $3669.10 is what should have been withheld and the new W-2 is showing that they actually withheld too much for SS. In that case, you are supposed to ask the employer to refund the excess withholding. If the employer refuses to fix it, file form 843 with the IRS to ask for the excess withholding to be returned.