You said: Box 1 of the 1098-T: $28,791. "The amount is lower because I also paid for the second semester starting Jan 2022 back in December 2021". What does that mean? If you paid for the January 2022 semester, in 2021, you are allowed to count that on your 2021 taxes. In fact, you are not allowed to count, on your 2022 taxes, what you paid in 2021. So, is the actual box 1 amount more? What about the box 5 amount does that include both 2021 & 2022 scholarships?
Since she's 1st year student, did you pay 1 or 2 semesters room & board?
You can claim a credit if you income is less than $90K ($180K Married filing jointly). Phase out starts at $80K (160K MFJ).
You may want to hunt down those book and computer costs. First look at your numbers says she needs to file a return and pay some tax
