I need to enter info from a 1099-NEC. My wife received a payment of $110 from a risk company due to her employer going bankrupt. How do we enter that info?

You can enter as Miscellaneous income.  

Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C
 

1. On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
2. On the Any Other Taxable Income? screen, select Yes
3. On the Other Taxable Income screen enter the description "1099-MISC for ____," then the amount.  Select Continue
4. On the Other Miscellaneous Income Summary screen, select Done