The only qualified education expenses are tuition, books, and lab fees. That's it. But the "lab fees" category is rather broad and can include the cost of a laptop if the use of a computer is identified (directly or indirectly) as a requirement for any one course in the course syllabus. Now-a-days, one would be hard pressed if they were enrolled as a full time student for the semester, to not have "at least" one class that required a computer.
