Are these Single Member LLCs that have not made an election to be taxed as a corporation?

If that is the case, they are "disregarded" for income tax purposes.  That would mean that for income tax purposes, SHE bought inventory and SHE sold the products.  It would all be one business.

Yes, she is a single llc member, however she has two llcs. So she can just treat it as one business?

As I said, they are "disregarded". For income tax purposes, you ignore that they exist.

That makes more sense. thank you

unless of course if youre in the state of CA, then you need to file 2 LLC tax returns and pay the annual LLC fee for each one.

so I have to file 2 LLCs tax returns but her other LLC generates no income only inventory expenses. How could I do that? thank you

I am sure that she always pay for her LLCs renewal.

but her other LLC generates no income only inventory expenses

That is just NOT possible in the real tax world run by the IRS.  

Again, I ask (..on the other thread) - WHO came up with this hare-brained scheme and WHY?

"but her other LLC generates no income only inventory expenses. How could I do that?"

It's not Reality. You know that.

The goal for any business is to show the income and the related costs that generate that income. That's a fundamental part of all of this.

"so I have to file 2 LLCs tax returns"

The Fed is filed using one Schedule C. Tell her why this is going to be combined. Then, have the person fix this situation, and whatever she paid for that guidance, I would recommend she gets a refund from that person. And then finds a better consultant.