The school is not requiring you to buy a laptop. Granted, you have to have access to a computer and the internet, but purchasing a new laptop is not a condition of enrollment. If you had to buy the computer from the school, or buy a specific computer and prove to the school you had bought it, then that would be a condition of enrollment. A new laptop is not a qualified expense for the American Opportunity Credit (AOC) or the Lifetime Learning Credit.
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