Sorry he has to file and report it as self employment income on Schedule C. If he wants to deduct the expenses he will need to upgrade to the Self Employed version.
How to enter income from Self Employment
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...
Be sure on his return he checks the box that says he can be claimed on someone else's return under My Info.
