there were changes made for 2019; suggest reading IRS publication 970 starting on page 31.
I don't see anything about loans payments being a qualified educational expense for AOTC. see page 13 of the same document.
this related to the 529 distribution (QTP);
Student loan interest deduction.
• For 2019, the amount of your student loan interest deduction is gradually reduced (phased out) if your MAGI is between $70,000 and $85,000 ($140,000 and $170,000 if you file a joint return). You can’t claim the deduction if your MAGI is $85,000 or more ($170,000 or more if you file a joint return).
• You can’t deduct as interest on a student loan any amount paid from a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest.
