New York State tuition deduction for college credit course taken by full time high school student IT-272

Re: Form IT-272, TurboTax Premier says:

 

        New York offers tax breaks only for undergraduate college tuition.

        Was <name> an undergraduate student in 2024? Yes/No

 

So if I get a form 1098-T from a qualified college for a college credit course and my dependent is in high school full time, does NY allow a deduction? Can I answer Yes to the above question?

 

Thanks