Rental payments and tax record keeping

<p>My D is moving off campus next year. Up to now, she has always stayed in dorm or on campus housing, so we paid all bills directly to university. 2 bills per year, simplify record keeping for tax filing. Now that we take care of room & board separately, is it better to pay her rents directly with our checks or should we transfer money to her account and the lease agreement is good enough for tax filing? What about grocery, etc?</p>