Who can claim tuition payments for 1098-T? Parent, student, or both?

My dependant daughter has a 1098-T with out-of-pocket tuition payments totaling $18,000.  This is about half of her college tuition for the year and I paid directly. The other half was via student loans that she took out and are deferred until she graduates. No scholarships.  

 

My income exceeds thresholds and I am unable to claim the deduction.  She has a part-time job and made $12,000 last year.  Is she able to claim the tuition payments deduction on the 1098-T on her return even though I paid them?