Yes, if you are not claiming your daughter she can report the Form 1098-T on her return and will pay tax on the excess of $15,000 as other income. Keep in mind that she will receive a standard deduction which will reduce the amount that is actually taxable. The standard deduction for a filing status of single is $12,550 for 2021.
You will have to report the excess of $17,000 on your return (if the social security number on the 1099-Q is your or your husband's social security number). If it is your daughter's social security number, then the 1099-Q would be reported on her return and she would be reporting other income of $32,000 less the standard deduction of $12,550.
I hope this clears everything up for you. Just remember the key to this is that you do not claim your daughter and whoever's social security number is on the 1099-Q is whose return the 1099-Q must be reported on.
