Does Advanced Placement count towards the 4 years of postsecondary education for AOTC?

[patrickr21]

As of the start of 2022, I had earned a total of 137 credits according to my school, but 21 of those came from Advanced Placement courses from high school. If those 21 credits are included, I would be ineligible for the AOTC but if those credits count as credits via proficiency tests, then I would be eligible. Has anyone ever encountered this before or know whether or not those credits are included toward the 4 years of postsecondary education?

Thank you!

[Hal_Al]

"As of the beginning of 2021, the student had not completed the first 4 years of postsecondary education
(generally, the freshman through senior years of college), as determined by the eligible educational institution. For this purpose, don't include academic credit awarded solely because of the student's performance on proficiency examinations."  https://www.irs.gov/pub/irs-pdf/p970.pdf  (page 11)