Can you please help clarify 529 withdrawl limits for Room and Board for a year when first-time transfer student is starting in the fall?

My son is currently a full-time student attending a community college and living at home during the spring semester of 2022. In August, he is transferring to a university for the fall semester (full time) and will live in an off-campus apartment beginning in August. It's very confusing that the COA is for 9 months covering a 2-year span when 529 rules and taxes are calendar year.  I'm trying to figure out how much I can withdrawal from our 529 for room and board in 2022 and then again in 2023.      

 

Here are the facts:

  •  The Cost of Attendance (COA) published by the college is "$14,400 ($1050 rent/month, $550 food/month)", based on a 9-month budget Fall/Spring
  • Apartment Rent in downtown Chicago is VERY high and we will incur "room only" costs of $2,000/month for 5 months in 2022 (Aug thru-Dec) for a total cost of $10,000.

Questions:

  1. For 2022, can I withdrawal the full $10,000 for rent from the 529 without penalty even though the COA amount listed is for both fall & spring semesters? Or am I limited to a lesser amount?
  2. For 2023 when he is in school for both the spring and fall semesters, assuming the COA and apartment rent remains the same, what is the max we can pull from the 529 for Room and Board?
  3. It seems the IRS lumps "room and board" together collectively where the school is listing a total followed by breakout amounts. Assuming we will be limited to a total of $14,400 in a given year for room and board, does it matter if what I withdrawal is used solely for "room" since the rent is so high or do I need to limit in some way because the school shows the breakdown amounts?

Thanks in advance for any help and advice!