How do I report milage deductions for Door Dash driver during 2023?

Student 1099 NEC. My son is a college student and received a W2 with $3400 in earnings and a 1099-NEC with $815 in door dash driver earnings during the school year as extra money. Last year my son only had a W2 and received a refund of what he paid in state/federal taxes. This year, with the W2 alone, the software shows he receives a $14 federal refund but  as soon as I enter the 1099NEC it comes back saying he owes $104 in taxes. Do I need to file an income tax return for him or report this  1099-NEC?  Being a student and earning so little, paying taxes on this seems unfair.

 

He didn't track mileage so is there a way to take a deduction for this to offset this?

Any suggestions would be appreciated.

Thanks