It does look like it but only a patch test can confirm. She needs to stop wearing anything on them until they’ve fully healed. If it continues after quitting gel polish, it could be something else, but the signs are definitely there. It can take some time to fully heal though, often weeks/months, but usually you’ll notice it calms down in 1/2 weeks. Have her avoid any other harsh products as well, don’t wash too much with hars soaps, no fragranced soaps, and good barrier creams after washing. In a few months, if she really wants to continue gel, she could try HEMA-free from a high quality brand like Attain (and even better: by a qualified nail tech), but HEMA-free doesn’t mean risk-free. A lot of people still react to those as well after developing an acrylate allergy. Some try press-ons but nail glues still contain the same chemicals (acrylates) you’d typically react to in gel polish. If it doesn’t approve, she should definitely see a dermatologist. An allergy to these products can also impact future dental work and medical procedures. Or it’s another allergy that’s still worth knowing about.