She may get less than the 14,600 Standard Deduction if she doesn't have any earned income from W2 or self employment. The 2024 Standard Deduction for an individual for whom an exemption can be claimed on another person's tax return is limited to the greater of:
…..the minimum of $1,300 or
…..Your earned income for the year + $450 (but not more than 14,600)
So you would get a minimum of $1,300 to a max of 14,600.
See Table 8 Standard Deduction worksheet for Dependents on page 26
https://www.irs.gov/pub/irs-pdf/p501.pdf
Oh and be sure to check the box on her return that she can be claimed on someone else's return.
