No.
Your son received 37,746 in scholarships.
24,435 tuition was paid to the school.
That means your son would need to claim 13,311 as income and use all the expenses for the other 24,435.
If you want to use 4,000 of the expenses for the credit, your son can only use 20,435 expenses (you're taking 4,000)
Now he has 37,746 scholarships and only 20,435 tuition. That means he claims 17,311.
If you want to use this method for the credit,
YOU report 4,000 as tuition paid (1098-T Box 1) on your return.
Leave box 5 blank
THE STUDENT reports 17,311 scholarship only (1098-T Box 5) on their return and leaves Box 1 blank.
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