The 1099-NEC is a form the IRS computer will be looking for on her return. I would use the NEC. The 1098-T has adjustments for other expenses, supplies, etc so you can just subtract out this doubled income. Then make good notes and keep them with the tax folder for a few years. The IRS Tax Forum stated this summer that they are running an average of 4 years behind on audits.
You can subtract the NEC back out and leave the income in the 1098-T but that adds another entry to the return that you can avoid.
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