What source of funds did she use to pay for tuition, room and board, rent, food, utilities? Scholarships are third party support and not support provided by her. Loans that you co-signed are considered provided by you.
Yes, you can count her share of the car and vacations as being provided by you. They're not gifts, they're support. For the car, you can use actual cost, including maintenance and insurance or the the IRS mileage rate ($0.655/mile).
What is it that you are trying to accomplish? If it's to shift the America Opportunity Credit (AOC) to her, because you are not eligible, there's an additional obstacle: her support must come from her own earned income.
Reference: Line 7 instructions for form 8863. https://www.irs.gov/instructions/i8863
