Student claiming AOTC

My son made $2500 in 2022 where $120 in taxes were deducted.  I paid for all college costs and and for more than 50% of his expenses. I cannot claim the AOTC because my MAGI is greater than the max income limit.

Could my son report taxes independently from us to claim the refundable part of the AOTC? Could he get audited if he proceeds to file as an independent?