She will be able to deduct the expenses incurred in earning that income.
Supplies, mileage, mailings, office in the home (possibly if she has a space in home designated), computer, and other costs incurred in earning the income.
As far as credits, I am not aware of any. many small businesses can have a loss in the first year, and if you have income this is offset by her loss.
See below for more details. And this link right here is very helpful: https://turbotax.intuit.com/tax-tips/self-employment-taxes/reporting-self-employment-business-income...
https://ttlc.intuit.com/replies/3302122
