Yes, your analogy makes sense to me. To not claim the credit for 2021 just remove the 1098-T from her 2021 tax return. Will the courses she is taking lead to a degree when she is finished with school? A condition of the AOTC is that she be in a program leading towards a postsecondary degree, certificate, or other recognized post-secondary educational credential?
Otherwise, you could claim the Lifetime Learning Credit.
