Niece's 1099-MISC form

Helping Niece with her 2022 taxes.  She is a full-time college student and a dependent on her parents taxes and earned about $6K in part-time W-2 wages in 2022.  Additionally though, she received a 1099-MISC form for $1,000 as an Internship Stipend for assisting/teaching a seminar at another college during the calendar year.

 

In filling in her minor tax info she owes Fed taxes ($135 or so) for this $1,000 and there are a lot of business-related questions in Turbotax.  Any insight on this would be greatly appreciated as her total income is roughly only $7K or so.

 

Thanks in advance,

deeMatrix