My graduate student client was invited to attend a 10 day Summer institute in June of 2022 by the Jack Miller Center in Denver CO. She had to commit to all 10 days which she did and attended all 10 days. During that period she attended daily morning seminars, breakout sessions, and afternoon workshops.  The Jack Miller Center provided air travel, lodging and all meals at no cost. She did not lead any of the seminars, breakout sessions or workshops. She was only a participant in the program.

In addition she received what they previously described as an Honorarium of $1,500 upon completion of the program. She later received Form 1099-NEC for $1,500.

How should I report the $1,500 of income she received for her attendance? Other income or Self-Employment income subject to Self-Employment tax?