If she is an independent contractor she can put the expense on her Schedule C. If she is a W-2 employee, the expense is not deductible on your federal return.
Can I deduct job-related expenses on my tax return?
Sorry---W-2 employees cannot deduct job-related expenses on a federal return. Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond. Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.
https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...
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