It’ll be her Directors Loan account. By the time she takes off her basic wage, home office rent (£3k a year), mileage (every trip to every place she takes a photo or videos or buys tat for a haul), home internet and phone, meals out entertaining people etc that’ll be wiped out. Or the small amount remaining will be accounted for with a dividend payment so she doesn’t actually owe it.
With 80k in the bank though it’d be easy for her to buy their new house with the limited company which would be another nice little earner. Though we won’t know for a year now whether that’s what they do!