HELOC vs Retirement funds to finance a down payment

I am trying to help my daughter purchase her first home. She will have the ability to pay the mortgage but I'd like to help her with the downpayment. I was interested in thoughts of whether it would be better to use a HELOC on my current house or withdraw the funds from my traditional IRA to fund this. Looking at between 100K and 150K to put down. Thoughts or suggestions appreciated. Thanks