No offence intended but IMO I don’t think the company should be paying anything. I work from home now and likely will long term, I save in fuel and gain back my own time in not having to commute. Yes I pay more on bills but the above evens it out. It’s not really the company’s problem that you’re not the one seeing those benefits but that’s more for you to take up with her if she’s saving on travel? :)
Appreciate companies are saving pennies in stationary but in most cases they’re still paying rent and utilities on largely empty buildings. They haven’t chosen for people to work from home, the gov (rightly) has and everyone is making the best of a bad situation.