Your daughter has self-employment income for which she has to pay self-employment tax for Social Security and Medicare, as well as ordinary income tax.
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://ttlc.intuit.com/questions/1901110-do-i-need-to-make-estimated-tax-payments-to-the-irs
As xmasbaby0 mentioned, the 1099-NEC reports self-employment income. This triggers self employment taxes which cause your daughter to owe on her return.
If she was self-employed, there may be expenses that she can use to reduce her taxable income.
Why did she receive the 1099-NEC? Sometimes the form is issued for something that is not considered self-employment.
Please see this Intuit article about stipend income.