1098-T - Whose return should it apply to? Parent or child?

I am a parent.

•  I have a child <24 years old
• Child is a full-time undergrad student and has not graduated yet
• Child has earned income on a W-2 of $9700
• Child has unearned income of $1650 from (1099-INT and 1099-DIV)
• Child has unearned income of $4500 investment income (1099-B)
• I (parent) have claimed the child as a dependent, and the child has reflected the same on their return.
• I (parent) do not qualify for any credits because of MAGI
• The child has received a 1098-T form from the college.
  • Box 1 has $52,000. ($33000 was paid by the parent)
  • Box 5 has $19,000. The $19000 was a credit received for being an RA.
    • $15000 out of the $19000 was a credit for Room and Dining.
    • $4000 was a tuition credit.
• When I file the 1098-T as a parent, my tax burden does not increase. However, if I file the 1098-T under the child's return, the tax burden goes up by $3000+.
  
  My question is, whose return should the 1098-T be included? Parent or Child?