Yes, that is correct because her income is not over the filing threshold of $15,700, which is the standard amount for 2023, for a taxpayer filing single. The lifetime learning credit is a non-refundable credit, which reduces tax liability that emanates from taxable income. your daughter has not taxable income because her earned income does not exceed $15,700.
Since your daughter has no taxable income this year, she will not be eligible for any portion of the Lifetime learning Credit.
@stantonporsche
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