room and board is the lower of actual or what the school publishes. So you have to document which one you used (and have some receipts / cancelled checks / bank statements!).
I assume from your post that you are not a dependent of your parents. That would change the answer.
do you have any other taxable income? why are you not taking the AOTC credit?
with the caveat that those questions are outstanding, if Box 1 on the 1099Q is less than your qualifying expenses, just keep the records that document your approach stored away as there is no need to submit the 1099Q on your tax return/.
