Although scholarship income is not technically earned income, and is subject to the "kiddie tax" (taxed at the parent's rate), it is treated as earned income for purposes of calculating a dependent's standard deduction (if the SCH income is properly entered on line 1 of form 1040).
The standard deduction for 2019 is $12,200, rather than $12,300 and will be $12,400 for 2020.
