Room and board are not eligible education expenses. See this IRS website for qualified education expenses - https://www.irs.gov/individuals/qualified-ed-expenses
There is not an exception to the 10% early withdrawal penalty for a distribution from a 401(k) account for living expenses. See this IRS website for early withdrawal exceptions from accounts other than an IRA - https://www.irs.gov/taxtopics/tc558.html
