Yes, this sounds correct. You are allowed to allocate the 1095-A amounts in any way you both agree upon, including a 0/100% split. The reason for the $12,000 refund for your daughter is that while your high income would require you to pay the full price for insurance, her $28k income qualifies her for free or nearly free coverage. When she claims 100% of the policy, the IRS treats her as an independent adult who "overpaid" for a high-cost plan all year and refunds her the difference.
Here is an article that may be helpful for you: I'm on my parents' 1095-A form. What do I do on my return?
