Yes, she can if her child did not provide over 50% of her own care. (Yes, this sounds strange, but there are children who pay for their own care via a Trust, being an actor, etc.).
You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:
Qualifying child
- They're related to you.
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They're under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They lived with you for more than half the year (exceptions apply).
- They didn't provide more than half of their own support for the year.
Source: Who can I claim as a dependent?
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