Assuming she isn't reimbursed for this, it would be an employee business expense on Form 2106, whioch transfers to Schedule A as an itemized deduction. However, it is subject to a 2% of AGI floor.
Federal Taxes Tab
Deductions and Credits
Choose Explore on my own or I'll choose what to work on (if it comes up)
Then scroll way down to Employment Expenses
Job-Related Expenses - Click the Start or Update button
