Yes, that makes a difference.
The IRS does allow Taxpayers to allocate expenses to receive the best tax break, but restricted scholarships must be used for what they were intended. In your case towards tuition.
51803 (51612 + 191) expense less 16300 (11050 + 5250)leaves 35503 tuition/fees expense.
50164 Distribution less remaining tuition leaves 14,661 less room and board (9412) leaves 5,249 for you to claim. In your situation, there seems to be no wiggle room for the student to claim any additional scholarships.
Are you including all additional costs? Did the student need to purchase a laptop? Did you include meal expense?
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