No, she had a HDHP and the $300 went into an HSA. So it's a legit deduction. You can enter that she had an HDHP for herself and that $300 can sit there earning interest waiting for her to use it for medical expenses.
However, you can also withdraw it for medical expenses at any time and she can use it without paying tax on it. If she withdraws it for any other reason it'll be taxable.
@NTT8
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