The amount matches, but it is not the same commitment. As a qualifying derivative, the US$15,000 and US$1,000,000 ride on your approved case; as her own principal, the identical total funds an application judged entirely on her record. Equal price does not mean equal eligibility, and it does not make either route interchangeable.
Same figure, different risk
For a family of four applying as one principal with three qualifying relatives, programme amounts reach US$4,060,000. Splitting an adult child out does not change what each person costs; it changes whose approval each payment depends on. Only the US$15,000 is stated as non-refundable, so ask the official instructions what happens to other amounts in your particular situation instead of assuming a rule.
The individual principal gift is currently US$1 million after successful vetting and instructions; corporate principal terms use US$2 million. A gift to the U.S. government in the published amount and a processing fee, at the stages the official page describes. The distributable figure may differ from retained earnings: working-capital needs, covenants and tax treatment can affect the available amount, and the tax position is for a specialist to determine rather than a flat assumption.
Add a fifth row for tax, because a gift and an investment are treated differently and a cross-border adviser is needed for either.