The problem I am having is that this is an internet business.  She does not have a store or store front, but she does not have a website either.  She has no mileage expense because she is not traveling to give the gifts or the conferences.  She has no shipping expense to send the gifts.

I realize that the product that she purchased is not a business expense.  

It is supposed to be multilevel marketing and she wants to all her expenses as marketing.  I'm trying to figure out how she got the income.

I suppose you're right, and it doesn't matter.  I just have the 1099-NEC.