My dependent received a 1099 composite form, how do we file it?

[courtneygrace19]

My gf, who lives with me received a 1099 composite form from cash app. She was gifted $10 in coinbase stocks back in 2021. She decided to sell the stocks for $5 in 2023. Our issue is I claim her and our son as tax dependents, i provide 100% of our yearly income. Does she have to file this separately or is there a way to add it to my filing? Is it even enough to claim?

[Bsch4477]

If that’s her only income she has no filing requirement.