Simple answer: if she hasn't received a bachelor's degree, she has not completed four years of post secondary education and you are still eligible for the American Opportunity Credit (AOC). But, there is a four time limit for claiming the AOC. And that disqualifies most parents for the AOC in 2024 (if they claimed in in 2020, 2021, 2022, and 2023). You would still qualify for the lesser Lifetime Learning Credit (LLC).
