Did she do her finals in December? Was the class scheduled to run until December? Have you received her 1098-T from the college yet? If so, there is a box the school will check if she was considered at least a half time student. I suspect that will be checked and then there is no question.
This is definitely a new dilemma that the IRS has not published any guidance on. I would go with what is marked on the 1098-T.
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