Yes, the income is taxable, however it should not show as Self-employment.
Please look at her Schedule 1, the income should be listed on line 8z, NOT LINE 3.
- To View using TurboTax Online:
Select Tax Tools on the left side-bar
Select Tools from that drop-down
Select “View Tax Summary” on the TOOLS CENTER screen
Select “Preview my 1040” which now appears on the left side-bar
- scroll through and look at Schedule 1