internship at 1099 NEC

My college student daughter worked for a company over the summer as an intern.  She received a 1099 NEC.  It was not a stipend.   Does she have to file a schedule C?    Not sure how to complete Accounting method and principal business code on the Schedule C.   Any advice is appreciated.   She barely makes any money and I hate for to be subject to the self employment tax but it was not a "hobby."