You can deduct the cost of Applecare if the Macbook Pro was purchased for business use. You cannot deduct either if the computer was purchased for personal use.
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What are qualified education expenses?
A qualified education expense is money you spend for college tuition, enrollment fees, and any other expenses that are required for you to attend or enroll in an educational program at an eligible educational institution. An example of another cost that may qualify is a student activity fee that all students must pay.
If you have qualified expenses, you will most likely receive a Form 1098-T, Tuition Statement, from each of the schools where you had eligible expenses.
For the American opportunity tax credit (more on that later), you can include your expenses for books, class supplies, and equipment that you need for a course. They are eligible even if you didn’t pay them directly to the school.
For the Lifetime Learning Credit neither the computer or the Applecare would be a qualified expense because those expenses must be paid to the eligible institution as a condition of enrollment or attendance