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gnat I recently flew into DEN from Canada, but we pre-clear here so it’s probably very different. The CDC guidelines/requirements are here, in case you haven’t seen them: cdc.gov/coronavirus/2019-ncov/travelers/noncitizens-US-air-travel.html Good luck (FWIW, getting into the US was easier than returning to Canada for me).
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gnat Maybe also prepare her to expect literally nobody else to be wearing masks outside of the airport in DEN. Not even in hotels/elevators etc. Transit was the only notable exception (masks on trains/rideshare). Might be different in [destination]; Boulder was markedly more masked.