Legal Question in Criminal Law in Texas

Technically she probably could. It would depend in part on whether she was without the item for an "extended" period of time (which is a factual question because it is not defined by law.) However, she would likely find that if she reported the crime (theft) that she would receive little sympathy if indeed it was quickly replaced with an exact item. I think that most cops might even be angry with her for wasting their time.