It's a totally saturated market. The massage schools are in business to turn out massage therapists (MTs). The MTs are all hyped with the sales pitch of how much they can make a year. None of them EVER make great bucks.
Now do the math:
$80,000 = 800 x $100 (that's assuming she can make $100 a massage... here it is $30 per hour)
800 divided by 50 weeks of the year = 16 massages per week, roughly 3 a day
If she is working in LA where it goes for $30...
$80,000 = 2,666.66 x $30
2,666 divided by 50 weeks in the year is 53.32 massages a week. That's a little more than 10 a day in a five day work week.
Now add in the time it takes to advertise, cost of advertising, travel time or rental of an office, etc...
She is much better off going to school and becoming a physical therapist