What kind of business?  Was it ordered closed by the state?

We're in uncharted territory but if her AGI in 2020 is at least as much as it was in 2019 I'm not sure you have much of a leg to stand on.  Was there a business plan with income projections?

It's a "self-certification" process and I doubt anyone is going to look at it but I wouldn't be comfortable excluding the penalty unless there was at least some fact in her favor.

How old is she?  There's still time run out to a crowded bar with no mask on. 🙂  I had the 'Rona for about 2 1/2 weeks and it was really only bad for 2-3 days.

Rick