Here's how I interpret it.
Basically, if it states something in the syllabus for one or more courses the student is enrolled in, that a computer is required, then it would qualify. Additionally, if the syllabus states or infers that on-line submission of assigned coursework is required (as opposed to optional) for all or some assignments, then the purchase of a computer qualifies. Also, that the "primary purpose" of the purchase was for education, as opposed to gaming or any other personal *and/or* business use. So if you got a $3000 computer, I would expect such costs to be questioned - but only if audited. Could such costs of a computer for college trigger an audit? I have no idea. Even if the chances are slim (and they probably are), you can't rule it out.
Take note that if you do claim this computer as an education expense (it would fall under the "lab fees" category) and then later use it as a business asset, then it's cost basis as a business asset is ZERO, since you would have already deducted the cost of the computer as an education expense. Additionally, if you later sell the computer, then any income derived from the sale would be reportable income and taxable.
