No, a laptop is not a "qualified education expense" as defined by the IRS. 

For more information about what does qualify, follow this link: Qualified Education Expenses

Yes I saw the link you cited but it reads "Books, supplies, and equipment, regardless of where purchased" wouldn't a laptop be considered equipment especially if being used for online coarse work?

Because it must be required by the institution. It may be deducted if the course is only offered on-line. If she is taking the course on-line for her convenience, it is not deductible. Sorry for the confusion.