Greetings Larry:
The IRS provides the following guidance concerning qualified expenses:
"Qualified expenses include required tuition and fees, books, supplies and equipment including computer or peripheral equipment, computer software and internet access and related services if used primarily by the student enrolled at an eligible education institution. Someone who is at least a half-time student, room and board may also qualify."
Source: https://www.irs.gov/uac/Tax-Benefits-for-Education:-Information-Center
If your daughter is enrolled and attending classes at least half-time during the course of the internship then certain expenses may qualify, as noted above. If she is participating in an internship during the summer while she is not actively enrolled, however, incurred expenses may not qualify.
Thank you,
Brian