If it sticks to a magnet, it is really nice shape and the date does not appear to have be manipulated in any way, then contact Heritage Auctions or Stack's Bowers Auction Company and send them really good closeup pics of the coin. If they feel that it may be the real deal, they will have her ship it to them for authentication. If it is found to be an authentic 1944 Steel Cent, they will ask if she wants to consign it to them for auction and if so, they will sell it for her. They may advise letting them send the coin to PCGS or NGC for certification and grading before it goes up for auction and she can say yes or no. Once they sell the coin via auction and the buyer pays for the auctioned item, she should get a check in the mail within a week or so. The check will be for the amount that the coin sold for minus the seller's fees owed the Auction Company plus any other costs they incurred concerning the coin before it went up for auction (i.e. any grading service fees and shipping costs if the coin was sent to PCGS or NGC).
Note: Once the Auction Company requests that she send the coin to them via Registered/Insured Mail for authentication, their' Company's insurer should automatically take over and cover the coin in case it is lost or stolen, for the value of a 1944 Steel Cent based on it's condition from the pictures. Just make sure, that she keeps copies of all the pictures, any and all emails with the Auction Company and receipts from the Post Office when it is shipped, including the tracking information.
Good luck and I hope for her, that it is truly a 1944 Steel Cent!
Frank
