Thanks for pointing me to publication 970. Within the publication, it had this example:
Example 1.
Jackson is a sophomore in University V's degree program in dentistry. This year, in addition to tuition, Jackson is required to pay a fee to the university for the rental of the dental equipment that will be used in this program. Because the equipment rental fee must be paid to University V for enrollment and attendance, the equipment rental fee is a qualified expense.
It seems like the materials my daughter paid to the dental school for the practice board items needed for a grade in that specific class would qualify. Do you agree?
