I may be reading this wrong, but from what I understand anyone can file a Schedule A (which allows you to itemize your deductions), but in doing so you give up the standard deductions for your tax bracket, which for a single filer is 5350. So at 7.5% of her adjusted gross of ~25k which is $1875. So if her medical expenses are less than 5350 it would most likely make the most sense for her to take the standard deduction. Otherwise according to this info she should be able to write off the full amount.

I could be entirely wrong about this. I am not a tax professional, but I do think that a little bit of financial planning could go a long way in these types of situatons.