My read on it from the OP is not that it's an audit letter, but a notice of income like the letters we all received confirming the amount of stimulus money the IRS thinks they sent us. It's my understanding that letters like that are just for accounting/clarity, and that their effect depends on the situation. If the OP had a lot of income and this $24 would be added to the 24% tax bracket or something, sure, it might be an issue. But it sounds like in OP's situation, bringing their income from $0 to $24 changes the tax liability from $0 to $0 because it's all within the standard deduction.
If that's really the case, I personally wouldn't bother filing an amended return. What would the consequence be if they audit you? A $0 penalty for late payment of $0 additional taxes owed?
But of course I don't know your full tax situation, so I could very well be missing something! I'm just an amateur who tries to parse out my own taxes. So that's how I would think it through in my own situation, not necessarily advice about yours.