Each semester, I withdraw money from my daughter's 529 and pay her tuition. I discovered the school has been embedding a mandatory $72 fee per semester to cover campus security. Now my 1098-T is $144 lower than the 1099-Q. Can I deduct the mandatory fee as a tuition and enrollment fee to avoid a penalty on the $144?
2022 529 withdrawal: $4000
2022 School expense paid with 529 dollars: $3856 tuition + $144 mandatory fee = $4000
