1098-T, dependent student but not a dependent for IRS purposes

Hi, hope someone can advise.

 

I cannot claim my daughter as a dependent on my 2019 tax return because she attended college part-time. However, for the purposes of financial aid/loans, she was still a dependent student. Given that she was a dependent student, do I still include her 1098-T on my tax return? Or should she put it on hers for that tax year?

 

Many thanks for any guidance on this!