can you please document what in the IRS publications causes that loophole to exist?
Look at the flowchart in publication 970 on page 13. the 2nd to last box clearly states that if the same expenses is paid for with the scholarship,. it's netted out of the eligible dollars for AOTC. How do you create a loophole from that?
"were the same expenses paid entirely with a tax-free scholarship...."
