I think one of us is misinterpreting the post SweetieJean.
"to go to next year 4th year...are these, qualified education expenses"
If you mean fourth year of college as an undergraduate, then yes, they're deductible and would fall under the "lab fees" category. If this exam is a requirement that must be met in order to achieve a degree or credentialed certification, it's a qualified expense.
However, the transportation expenses are not deductible. I can't find anywhere in IRS Publication 970 that says otherwise.
She apply for 3 year residency program (part of MD program) to medical collages, and paid application fee and travel for interview, are also eligible education expenses? .
No, none of those expenses are deductible.
