Employer Deducted Income for Housing -- Is Anything Deductible? Also, Out of State Return

Hello!  My 19 year-old daughter worked at a lake resort over the summer (for 3 months).  We all live in IL and the resort is in MN.  The resort deducted $100 per paycheck for "Housing" (she lived in an employee cabin with all the other girls).  Is any of this deductible?  Living at the resort was a condition of employment (she couldn't live "offsite").  Hoping she can deduct something here.

 

On a related note, she is filing her Illinois taxes (she had another job, in Illinois, outside of the summer in MN).  Question:  As an Illinois resident, can she get back any of the MN taxes that were withheld from her paycheck?  How do I do that (via TurboTax, of course!!).  Thanks, all -- you are life savers!