To clarify to understand correctly.
For content service caching invalidation, you need to use Amazon ActiveMQ, not AmazonSQS.
To setup a scaled-out Content Deployer worker, you could use Apache ActiveMQ or AmazonSQS.
Answer to your question.
For Amazon MQ Setup- Step 1 Configure Basic Broker Settings refer to amazon documentation.
For example, when using Amazon ActiveMQ, you would set the following properties:
<RemoteSynchronization FlushCacheDuringDisconnectInterval="20000" Queuesize="512" ServiceMonitorInterval="10000">
<Connector Class="com.tridion.cache.JMSCacheChannelConnector" Topic="Tridion">
<JndiContext>
<Property Name="java.naming.factory.initial" Value="org.apache.activemq.jndi.ActiveMQInitialContextFactory"/>
<Property Name="java.naming.provider.url" Value="ssl://xxxxxx-1.mq.eu-central-1.amazonaws.com:61617?soTimeout=5000"/>
<Property Name="topic.Tridion" Value="ProdLive"/>
<Property Name="userName" Value="username"/>
<Property Name="password" Value="password"/>
<Property Name="trustAllPackages" Value="true"/>
</JndiContext>
</Connector>
</RemoteSynchronization>
I hope it helps