You can deduct Tuition Paid. You cannot use expenses that were charged but not paid yet. It is not an expense that you paid or may not pay.
Qualified expenses are amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year.
See the link below for more details on Paid Educational expenses: Qualified Education Expenses
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