You're trying too hard to match money sources with specific expenses. You can just use totals as long as there is enough QEE (tuition, fees, books) for Tax free scholarship and AOTC. We did that; that’s why AOTC is $3744 not the full $4000.
" the 1093 distribution not covered by expenses may need to be recomputed, assuming this amount is meant to be the Qualifying Educational Expenses (Tuition and related expenses-QEE) used for the AOC". No. It’s simply the part not covered by any QEE or room & board. That is, all the expenses have already been used
"Applying the 2450 taxable scholarships to R&B". No. The taxable scholarship is not applied to anything. Consider it put in the bank or spent on a trip to Disneyworld. It’s taxable income and can be used for anything.
The typo means that you can use $3764 for AOTC, instead of $3744. I think I did use 12,247 in coming up with 1093 (but did not use 3764). So 1093 becomes 1113 and 9882 become 9862 (If you decide to change them)
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As to the 2nd issue, the taxpayer claims taxes based on his own financial records not the 1098-T. Money spent in 2020 for Spring 2021 counts for 2020
