Deductions & credits

Thank you for the quick reply but that does not appear to be correct according to the IRS:

 

https://www.irs.gov/pub/irs-pdf/p970.pdf

 

Bottom of page 19: "If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year."