Spouse Visa to ILR 5 years Confusion

Hi

My friend applied for ILR in Jan 2017 on the basis of 10 years and his wife applied for spouse visa on the basis of partner of Settled person. Husband ILR refused due to his previous tax issues as Tier 1 (G) migrant. He lodged an appeal. After going through all the appeal process he was granted ILR in 2019 and wife was granted spouse visa for 30 months.
She was granted initial spouse visa valid from July 2019 to Jan 2022(5 years route).The actual date of spouse visa was Jan 2017.Now in Jan 2022 she will complete her 5 years .
Will she needs to apply for an extension of spouse visa or she will be eligible for ILR as she has already completed 5 years in this route?

Please advice

She needs another 2.5 year extension before she can apply for ILR. Her spouse visa is only valid from when it was granted in July 2019, not from when she applied for it.

She only qualified for a spouse visa IF the partner got ILR.

Keep in mind that an appeal would have extended the previous leave that she had.
If she was not already on FLR(M), then that period of leave would not count for the purpose of applying for ILR on SET(M).
Her clock for SET(M) ILR would have started from zero when she was issued her first FLR(M), presumably after the appeal.
She needs to complete five years from that date before applying for SET(M).
Does she qualify for Long Residence before that date?

Thank you for your guidance .