My student recieved 1099-Q for distributions from the account we set up. Does she report this on her 1040?

We received a 1099-Q and so did our daughter. Our distributions did not exceed the expenses of her school. Do either she or we need to report the 1099-Q info on either tax return? She also received a 1098-T tuition statement. If we do not report the 1099-Q, do we then not report the 1098-T?