If she intended for this activity to generate a profit (e.g., not a hobby), then she will have to document it as self-employment. There is no minimum amount of profit required for a Schedule C, as it is possible to report a net loss from a self-employment activity. According to IRS.gov, you should use Schedule C (Form 1040) to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if:
 

• Your primary purpose for engaging in the activity is for income or profit.
• You are involved in the activity with continuity and regularity. 

Even if her income was low, it is possible that her involvement was continuous and regular. It is recommended that she report this activity on Schedule C. The upside to this is that she can deduct all ordinary and necessary business expenses and end up with a net loss. This net loss can then offset other income for the tax year—thus lowering the tax burden.

To report this activity on Schedule C in TurboTax Online:

• Sign into your account and click Take me to my return
• In the Search box (upper right of program) search "schedule c"
• TurboTax will guide you through entering your Business Income and Expenses

You will need to upgrade to TurboTax Self-Employed to do this.