Retirement tax questions

Would this include paying off a Parent Plus Loan.  Example:  $10K parent plus loan awarded and deferred until graduation.  The tuition portion is $10K and interest is $3K for a total owed $13K.  Would you  be able to use a traditional IRA early distribution and avoid the 10% on the full $13K?

 

I understand the $13K would be added as taxable income.  Correct.