Amazing how hard this question is to answer.
Looking at the instructions to Schedule 1 page 81 of the 1040 instructions, it refers to IRS Pub 525 for help and to look for"Itemized Deduction Recoveries" - which is discussed on page 23 of that pub -
Here is the answer - allocate her share based on her State taxes paid in compared to the total. If her withholdings were 30% of the total, she would use that percentage of the refund to figure how much of the refund is taxable. Refer to taxability of refunds (where you determine if the refund is taxed) to compute that amount.