Education

it's the other way around.

 

if  Box 5 exceeds Box 1, the net is taxable

 

if box 1 exceeds Box 5, you are eligible for the AOTC credit (income below $160,000)

 

just key the form into TT and it will figure it out.  why do you feel compelled to figure it out (just curious) , that is what you are paying TT for.