I still don't know what numbers we're working with.
You said her scholarship is $45,000, but how much is in boxes 1 & 5 of the 1098-T. Also we need to know her book expense and other course materials, including a computer if she purchased one in 2024. What other income does she have, if any. ?
Even if $45,000 is the reportable amount: 45000-14600 = 28600 x 22% = $6292 tax.
