Because she earned those commissions, she shouldn't deduct them, even though they were on her personal orders. She can deduct all products she buys to use as demos for parties and/or to sell, under business expenses like supplies, advertising, or miscellaneous (the type of account is based on the business purpose).
Because her 'product sales' are under $1,000,000, she does not need to use accrual method for her inventory or report Cost of Goods Sold (ie - keeping track of inventory). Instead, she can simply deduct her products, when she buys them, under supplies or miscellaneous expenses.
What you want to be careful of is
not deducting makeup products she purchased
, which were used for personal.
____________
One thing to note, unless she formed a LLC that elected S-corp or she is in a partnership with other members, you wouldn't need TurboTax Business (which is looks like you are using?). Instead, you could just use TurboTax Home and Business (desktop) or TurboTax Self-Employed (online).
Anyone who starts working for themselves, simply reports business income and expenses on a schedule C with their personal return. Even if she formed a single member LLC, this business defaults to self-employed for taxes (schedule C).
This makes things much easier than having to file a business return and give herself tax forms from the business to file with personal taxes.
