1098-T Son's College Tution Paid By Trust

We currently claim our 19 year old son as a dependent. He's away in college and the tuition is paid by proceeds from a trust set up by his grandmother. He received a 1098-T under his social security number. His earned income for 2023 was $5000 from a part-time job so he will not be filing his own taxes this year. Do we report this 1098-T under our taxes?