Q. Are we eligible for the American Opportunity Credit (AOC)?
A. No, unless your daughter was under age 19 on 12/31/19.
In order to claim the AOC, you daughter must be your dependent. There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance).
Your daughter cannot be a QC (unless she was under 19) because she was a FT student for less than 5 months. She cannot be a qualifying relative because her income was more than $4200.
