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I think that the upgraded viola might not pass muster.  There's all kinds of sites that purport to inform you of what a "qualified educational expense" is and is not and in terms of physical "stuff" these sites mention books, technology equipment and equipment required for "special needs" students which I'm sure is used to describe individuals who require assistance for disabilities.  I wonder if the college itself might not have somebody who has some experience in this area and might provide some guidance?