No. Only materials required for the class are deductible.
See IRS Pub 570 page 14
https://www.irs.gov/pub/irs-pdf/p970.pdf
Related expenses.
Student activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attend-ance.However, expenses for books, supplies, and equip-ment needed for a course of study are included in quali-fied education expenses whether or not the materials are purchased from the educational institution.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
