@abcdefghijk - None of the 1099-Q is taxable, since the room and board alone exceed the distribution amount.
I assume you want to use $4000 of expenses to claim the American Opportunity Credit. That leaves $677 (4521 + 156 - 4000 = 677) of qualified expenses to be covered by scholarship. So, the taxable amount of SCH is $13,490 (14167- 677 = 13490).
