No. Here is the reasoning.

Code Sec. 85(a) says gross income includes any amount of unemployment compensation. Sec. 9042(a) of the ARPA, headed for the President’s signature, amends Sec. 85(c)(1) to remove up to $10,200 in unemployment compensation from gross income.

Your client’s gross income becomes $6,123, which is less than her standard deduction of $12,400 under Sec. 63(c)(1).