@Hal_Al
Thank you again for all the help. Doing as you suggested, I moved the ESA info, where my daughter is the recipient, to her return. This included the 1099-Q and the 1098-T. Taxes dropped substantially and I received the maximum, $2,500, for the Amer Opp tax credit. I owe money this year, but I think that's the best I'm going to do.
Since she is a dependent, her standard deduction is very small. She has a $79 tax bill. Oh well.
