No,
According to the IRS:
Expenses include-
"• Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses
at the eligible educational institution. These items
must be required of all students in your course of instruction."
Expenses that don't qualify. Qualified education expenses don't include the cost of:
• Room and board,
• Travel,
• Research,
• Clerical help, or
• Equipment and other expenses that aren't required for
enrollment in or attendance at an eligible educational
institution.
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