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No, they are not.
You will find a good list of what is and is not a qualified education expense in IRS Pub. 970, Tax Benefits For Education at this link:
http://www.irs.gov/pub/irs-pdf/p970.pdf
You will find a good list of what is and is not a qualified education expense in IRS Pub. 970, Tax Benefits For Education at this link:
http://www.irs.gov/pub/irs-pdf/p970.pdf
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