If she was age 24 in 2018 and has gross income of $4,150 or more then no one can claim her as a dependent under the Qualifying Relative rules. She can enter the education expenses and credits on her own tax return along with the Form 1098-T.
She no longer qualifies to be a dependent under the Qualifying Child rules, where her income is not a factor, since she is age 24. The QC rules state that the child must be a full time student and under the age of 24.
