I suspect that she’s using a lot of stuff she already had, but not accounting for it as a “cost”.
“I already have a computer, I don’t need to buy one” (yeah, but it’s now part of the business; that’s a cost you didn’t account for. And if it dies, you need a new one NOW).
“I already have a printer”. See above. And good chance that it’s a cheapo inkjet, that cost next to nothing to buy, but a lot to use. Better off dropping a few hundred to get a good laser printer.
“Mom and Dad let me use their internet”. More of the same; if you pay for it, guess what; it’s partially deductable!
Probably never counts gas used to drop off packages, or to source items, either.
(and that’s not an issue only with youngsters starting out; I see a lot of people who should know better wondering why they have no money, when their business is “so profitable”)