Missing Bog Witch's 40 spirit even though I've killed her 3 times.

It displays that I have 100 spirit in the character panel when I remove my spirit gear, yet it only gives me credit for 60 spirit in skills panel. I have 64 spirit on my gear and only 124 spirit available to use on skills with it equipped. The Bog Witch in cruel is supposed to give the 40 spirit I am missing but killing her does nothing. I know you receive it from the item she drops but I don't have it and she refuses to drop it.