Deductions & credits

As VolvoGirl said, after applying the Standard Deduction, it seems that your daughter does not have any "taxable income".  So that means she is not paying any INCOME tax, and the capital loss gets to be carried to next year.  That is good news.

 

And as VolvoGirl also said, the tax that she owes is Self Employment Tax (Social Security and Medicare taxes), not income tax.