She should not report that income as a business and it should not be subject to self employment tax.
Report as other income. Verbiage may differ slightly on your version of TurboTax.
Federal Taxes -> Wages & Income -> I'll choose what I work on -> scroll to the bottom and under Less Common Income select Start (or Update) for Miscellaneous Income.... You'll find all sorts of other income categories in there. If none of those shown fit the bill then pick Other reportable income and you can enter your own description(s) and amount(s).
