You do not have to claim your daughter as a dependent if you don't want to, even if she meets all the qualifications to be your dependent.
IRS Publication 970 says the following.
"IF you don't claim on your tax return a dependent who is an eligible student (even if entitled to claim the dependent), THEN only the dependent can claim the American opportunity credit."
If your daughter qualifies as your dependent, but you do not claim her, on her tax return she still has to check the box that says that someone can claim her as a dependent.
