Note that "Fern" is a "new member", not an expert, employee, Champ or high level member. His answer, while essentially correct, is subject to interpretation.
You can not use the same expenses to qualify for an education credit, tax free scholarship and/or tax free ESA/529 distribution. But, you are basically free (some limitations) to allocate those expenses to whichever tax break(s) you want to claim.
That said, it doesn't matter in your case: box 2 of the 1099-Q is 0. It's the first and only time I've seen that, in this forum, although it's very possible (unusual doesn't mean it's wrong).
This does assume that box 2 of the 1099-Q was actually 0 (not blank) and the amount in box 3 was 4998.50 (not blank or 0).
