5 Years route- ILR Application

Hi all,
Q1- I just wanted to know more about the SET- M application qualifying period requirements, my spouse has had PBS a (Tier2 Gen. dependant) visa since Oct-2018, and on the expiry of her visa currently, she has a spouse/partner visa from Aug-2021 till Feb.2024 (60 months route I think as this visa is for 30 months)
To apply her ILR 05 years route (Set-M),

Could you please let me know whether her period as PBS-Tier2 dependant; Oct 18 till-Aug 21= 34 months and
Spouse visa period; Aug 21- Oct 23= 26 months (34+26=60) would it be considered as a qualifying period or not?

Q2- If she can apply ILR 5 years route as discussed above, can she apply for Naturalisation without waiting for 1-year limit after ILR as she meets the other residency and absence requirements for being a spouse of a British national?

Thanking you

No, she needs 60 months on her current visa before she can apply for ilr. You cannot add dependent visa time to make up 5 years, it's a different visa with different rules.