The desk and chair are definitely not qualified education expenses.
For the LLC, these expenses must be paid to the school.
Related expenses.
Student activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. Pub 970
However, for the AOC, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution. Pub 970
In either case, the school must be a qualified educational institution.
