I did look at her statements and compared to box 1 and box 5 - box 1 does equal what was billed to her in 2024 and box 5 equals the amounts that she received as grants and scholarships in 2024. As I said the only difference is that she was billed for her Spring 2024 classes in December 2023, but per her statement this shows the amount paid for by the 2024 grants and scholarships. And I did have her send me her Spring 2025 statement to make sure she was not billed for that in December 2024 and of course they chose to bill this year - so that amount was not considered on her 2024 1098-T.
Thank you for your help.
