@russus_16
the issue doesn't appear to be whether or not she is a full time student. the issue is whether the benefit is available for school that are remote.
"remote" does not appear to qualify.
https://www.irs.gov/pub/irs-pdf/p503.pdf
top right of page 6.
School. The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical
schools. A school doesn't include an on-the-job training
course, correspondence school, or school offering courses only through the Internet.
