Self employed

Yes, and your daughter must claim the income. You would list the expense as advertising.

If this was a hobby for you daughter, and if you did not pay her as an employee, she can report it as 'Other Income'.  If she is not in a business engaged in for profit, with regular and continued activity , then this would be the action to report the income on her tax return.

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Other Miscellaneous Income:

1. Sign into your TurboTax Online account
2. Go to Tax Home (left panel)  Wages and Income  section
3. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
4. Select Other reportable Income > Enter a description (----) and the amount