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I ran into something similar with an amended OH return. I decided it was easier to include a 1040X with no change and the explanation that it was being filed solely to amend the state return. Apparently OH requires a federal return to accompany an efiled return. Client received a letter last week from IRS acknowledging no change. Client is still waiting for the refund from the amended OH return.

If she is a half time student, the rule as I understand it is that the tuition follows the exemption, no matter who paid it. I would tend to give it to the parents. Many times, we figure it both ways and let them decide who to give the credit to, and who benefits the most.

Does she qualify to be a dependent of her parents? https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

Might not matter where they still had their residence at the time. States vary, but over time more are taxing full-year income regardless of where earned. Then they adjust based on % earned in what state, or $ earned in each state, or they apportion by date. Home state will give credit for tax paid to another jurisdiction, usually up to the amount they tax on that same income. You'll need to research what KY and WI want for part-year resident reporting.

Since property is in KY, it is taxable there. Since it was only one month after they moved, I'd look to see if they were WI resident at the time of sale. When did they change such things as drivers license, car plates, etc.