Based on the IRS instructions to Form 8814 (page 1, Purpose of Form section), your daughter can make the election to have you claim her income if:
- she was under the age of 19 (or 24 if a full time student)
- her only income was from was from interest and dividends
- her gross income is under $13,000
- she's required to file a tax return
- she didn't have any estimated tax payments or withholding
If any of these conditions aren't met, she will not be able to make the election for you to report the unearned income on your return. She will, instead, need to file Form 8615 on her own return.