When can book expenses be claimed as a deduction?

Hi,

My son purchased books required for his fall college classes in 2022 and just now for his spring semester in January 2023. A one-time 529 withdrawal was made in January 2023 to pay for books purchased for the fall and spring semesters. Can I only deduct only the fall book expense on my 2022 tax return? Thanks for your help in advance.

 

Dad