We pay living expenses for our 20yo daughter (not college std). Does she have to pay taxes on the money we provide her? She has a part time job & will file her own taxes.

She is pursuing a ballet career and is being provided training by the ballet company. We pay for her ballet training, rent, utilities.  She has a part time job and will file taxes for that job, but we were wondering if she needs to include the money we give her as income on her taxes, or as a gift on our taxes.