1098 T

We have a dependent son age 22. He only attended college in spring 2025 and worked the rest of the year. How do we enter the info from 1098 T info. on both of our taxes? Box 1 is only $12,895 because remaining bill for spring 2025 was paid out of pocket in Dec 24 and not applied to 2025 1098 T. Box 5 includes pell grant of $3948 and the remainder is a scholarship from the school. So he will have taxable income of $4017. Can I use the pell grant towards room and board to help claim AOTC on our taxes? I read about the loophole of entering $4k in box 1 on ours and $0 in box 5 and entering $0 in his box 1 and the taxable excess income ($4017) plus $4k in box 5. I wasn't sure how the pell grant might affect that? Any help would be appreciated! Thank you!!

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