Details of Your Federal Spousal or Common-law Partner Transfers Age Amount: 65 or older in 2020, you may be eligible for an age amount credit. If net income is $35299.65

As per CRA: You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for, if they do not need to use them to reduce their federal tax to zero. Therefore, if she is able to transfer the age amount this means she never needed it and this will not affect her return as far as her having to pay. 

Thank you for choosing TurboTax.