one question... how much did you PAY for his college in total? $27,000 or $34,000 or some number in between?
1) the college reported $7,000 of payments on the 1098T
2) you state you paid $15,000 in 2019 and another $12,000 on January 2, 2020
I can't determine is whether the $27,000 from bullet 2 are some of the same dollars as in bullet 1.
I can tell there was $34,000 distributed from the 529 plan (some went to you, some went to your son / the college), but that is secondary to the question posed above.
