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Education
No.
References: https://ttlc.intuit.com/community/tax-credits-deductions/discussion/is-the-purchase-of-academic-rega....
The expenses must be "required for attendance".
I would think the cost would not make much difference in the amount of tax credit, that could be claimed, particularly since graduation year is usually the 5th calendar/tax year of undergrad education and the more generous AOTC is limited to being claimed 4 times total.
‎February 16, 2022
4:25 AM