Room and board

I paid for my son's room and board through his 529 plan while attending college FT. The money for R&B went straight to the school through the 529 plan as he was living on campus. The 529 plan issued a 1099-Q with my son's name. My question is:

1. Is the R&B considered a qualifying expense even though it was paid through a 529 plan?

2. Can I deduct the R&B that we paid for through the 529 plan on my return? If yes where in TT can I make that deduction? Right now TT is telling me that I don't need to enter any of the 1099 information.
3. Should the R&B deduction go on my son's filing instead as the 1099-Q is issued in his name?