Your daughter does not need to report the 1099-MISC since this would round down to zero. Are there any transactions listed on the 1099-B? You say that it is zero, but are there any sales to be reported even if she did not have a gain or a loss, but broke even? If stock sales are shown on the 1099-B the sales will need to be included in her return.
The instructions from the IRS for Form 1040 say that you can round cents to whole dollars.
"Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form."
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