You have 48,500 in "eligible education expenses" (these expenses make the scholarships/grants tax free) so only 27,500 needs to go towards room and board (therefore taxable income), although if you are eligible for an education credit, you might want to use some of the expenses towards a credit. If this is the case, you would allocate more of the scholarships towards room and board.
IRS PUB 970 is easy to read and has a lot of good examples.
If someone else claims you on their tax return, they would apply for the credit using your 1098-T.
CLICK
HERE for IRS Pub 970 Tax Benefits for Education
