If having a computer is a condition of enrollment in any one course, and is clearly identified as such in the syllabus for that course, *AND* the computer was purchased to meet that condition of enrollment, then you claim it as a part of "books and materials".
Make sure to keep your receipts for all purchases. I advise that because if audited and you can't prove *when* you purchased it, that may be a problem. Sometimes students try to claim the purchase of a computer they bought 6 months before the syllabus was printed. That makes it quite obvious the purchase was not to meet the course requirements.
