Our dependent child rec'd 1098-T with Box 5 exceeding Box 1. Child has $18k in W-2 wages. Does 1098-T (and taxable scholarships) go on child's or parent's tax return?

Child was 20 at 12/31/22. We are claiming our child as a dependent. Child is enrolled full-time at accredited university. Not enough qualified education expenses to offset the amount that Box 5 exceeds Box 1. Likely taxable income. Just not sure if taxable scholarship income goes on child's or parent's tax return.