I agree with @Mike9241 , it's not clear cut that this is a gift.
It's either a gift or it's income to the assistant. If it's a gift, your friend has to file a gift tax return. If it's income, the assistant has to report it as such on her tax return. Then comes the question of how the assistant reports it.
Either way, your friend is not allowed a tax deduction. Since 2018, W-2 employees are not allowed deductions for job expenses.
"No good deed goes unpunished".
