You have plenty of expenses. He does not need to report the R&B scholarship as income. He is allowed to said it was used tp pay tuition. You do not have to match specific funds to expenses. You just need to have more expenses than funds. He does not need to file anything to claim this.
$32,200 - $18, 585 = $13,615. Less $4000 used to claim the credit = $9615 of qualified expenses that can be covered by other sources (including a room & board scholarship).
