529 plan out of state tuition

So I have a client with a college-attending daughter trying to gain in-state residency, who therefore needs to not be claimed as a dependent on her parents' tax returns.

Which of course brings up the support test. Parents are considering providing some funds by running them through a 529 plan (in and out), which would effectively just provide an Idaho deduction with a 7% state tax savings.

But what impact would such 529 distributions have on the dependent support test. Would they be considered support from the parents?

I'm thinking the better approach is to gift/loan the funds to their daughter who uses them without a 529 plan (as she won't have sufficient income to get any benefit from an Idaho deduction).

But I'm wondering if there's a possible way for the parents to get an Idaho 529 deduction, take distributions from said 529 to cover non-AOC expenses (tuition/books in excess of $4,000, room and board, etc), and yet have the child not be claimed as a dependent and receive the $1000 refundable portion of the AOC. And if you could throw in free undercoating that would be awesome! The daughter does have a fair amount of earned income btw.

To be clear, I'm confident all that's not possible. But what would be the best approach in this scenario?

What are the savings in potential taxes paid? And what is your bill for your time for figuring this all out?

But what impact would such 529 distributions have on the dependent support test. Would they be considered support from the parents?

The IRS has not provided guidance on that.

Some argue it is support. others say it is not. those in the latter camp, cite 529:

529(c)(2)(A)In general.—

Any contribution to a qualified tuition program on behalf of any designated beneficiary -

529(c)(2)(A)(i) shall be treated as a completed gift to such beneficiary which is not a future interest in property,