Your conclusion is correct, and your math is wrong.

She loses her share/EV (47% per the graphics) of the pot (41.7k per the graphics) if she folds.

So it's worth more like 20k to call, if she knows his exact hand.

I didn't remember the exact pot size. I thought she raised 12k into 40k then got raised all in

He bet 10k into 11.7k, she clicked it back to 20k, he shoved covering her 129k total to start the turn.