You're right sorry Student numbers are wrong:
Student 1
Box 1 is 54,629 but tuition alone was 51,170 and room/board 5,896 with aid of 19,810
Thinking with your calculation, he would report taxes but he already submitted so would need to send amended return?
Student 2
Box 1 is 41,320 but they included Spring 2024 tuition so 2023 actual tuition was 19,700 with 3890+3015 and grant of 13,155.
