Now I very calmly and clearly ask what she needs from me-
Excellent progress for sure!

The simplest form of S.E.T. (Support, Empathy, Truth) is
S. I want to help you.
E. I see you are upset.
T. What can we do about it?
You seem to have mastered the Truth portion by simply asking what she needs from you.
What do you do when you find that you are in fact unable to help?
Run!
Just kidding- usually it’s a challenge to get a clearly defined issue. Her feelings can bend her reality. So assuming there is a clearly defined issue, and there is truly nothing I can do, I validate how lousy she is feeling and make clear that I certainly wish I could help in some way and just leave it at that.
This actually just happened today with some checks she lost. I made clear that I can help her look around the house for them, but politely stopped her when she was trying to figure out a way it was my fault.