depends on how it was paid for...
if she used her credit card... probably not, unless you give her cash and she gives you a reciept.
My b/f owns a business... before he gave me a company AMEX, I bought his truck parts, office supplies, etc... on my credit card and gave him the reciepts... when it came tax time, I had to eat the $2,600. I spent that year... cause the reciepts were in my name.
There is a tax forum at the top of ATOT... that is the best place to ask though.
🙂