Parent has two dependents in college.

1- Son has 1098-T with 50,000 tuition and 60,000 scholarships.  He used the excess for room and board. 

Does the son include this all on his return if parent doesn't claim him and declares the 10,000 as income?

He has no other income.

2- Daughter has 1098-T for senior spring with $0 as tuition and $10000 as scholarship.  $6000 was billed in 2024 for the 2025 year. 

Should the parent let her claim self and let her put on her return? Looks like $4000 will be taxable to her with excess scholarship.

She has very $20000 of wages.

Thank you very much