Deductions & credits

Yes. Yes, Yes,  You will enter the 1098-T on your return like this:

1. Enter the student
2. school name
3. 1098-T, yes
4. fill in form, with boxes 1 and 5 using the actual numbers
5. tax free benefits, no, continue
6. scholarship on W2, no, continue
7. another school, no, continue, continue
8. Books, yes, drop down, enter $1900, continue, continue, continue
9. Amounts not for 2022? select, continue
10. room and board with scholarship? Yes, enter room and board paid with scholarship, $5514, should give you  the $4k expenses paid for your AOTC credit but double check - click on the Is there a way to increase my credit? link for more information and help, continue
11. four years credit? no, continue
12. first year, select, continue
13. ever receive?, select, continue
14. felony, select, continue
15. education expense summary
16. maximize my tax break
17. Good news, AOTC and the amount. The first $1500 reduces your tax liability. The next $1,000 is a refundable credit.

Enter the 1098-T on her dependent return, there is no AOTC credit allowed, the program will determine the taxable amount. She will have income from $51,484 - ($44,070+1900) = $5514, if these are the accurate numbers. It matches what you put for room and board on your return.