1099-MISC box 3 income is generally reported on line 21 of the 1040 as other income. Generally speaking, self-employment income on form 1099-MISC is reported in Box 7. Unfortunately, the nail salon is treating her as an independent contractor (self-employed), incorrectly in my opinion.
If your daughter received income reported
on a 1099-MISC, she may be treated as self-employed and that is reported on a Schedule C. Self-Employment (SE) taxes are computed on her 'net income' from her business. There will be a deduction for 1/2 of the SE tax as an adjustment to her income that will make the taxes paid similar to what she would pay as an employee.
If you are claiming her as a dependent, then she loses her personal exemption. However, she still has her standard deduction.
Type 'schedule c' in the find box of her return and then select the 'jump to' link. Enter her 1099-MISC income under her business. Her SE tax is $915 but she should receive 1/2 deduction, making it $458 and lowering her adjusted gross income to around $6,021. Complete all other details and to calculate her total taxes (including her state taxes).
https://ttlc.intuit.com/questions/1901402-do-i-need-to-file-my-own-taxes-if-i-m-a-dependent
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