Can Education expenses such as a computer purchased in order to do remote learning(k-12) be deducted in Illinois?

Illinois Publication 132 offers these guidelines-It is not clear regarding a computer; however, lab fees paid for the use of supplies, equipment, materials, or instruments that were required as part of a lab course in the school’s education program do qualify.  Is the computer required?

What are qualified education expenses? In general, qualified education expenses are the amounts paid in excess of $250 for tuition, book fees, and lab fees at the school where the student is enrolled in kindergarten through twelfth grade during the regular school year. Specifically, qualified education expenses include the amount of tuition (including summer school classes required for elementary or secondary graduation requirements). book fees paid for the rental of books that were required as a part of the school’s education program. lab fees paid for the use of supplies, equipment, materials, or instruments that were required as part of a lab course in the school’s education program. For example, if you rented a musical instrument from the school (not from a business) for a class, or for participation in an extracurricular activity that resulted in a credit toward completion of the school’s education program, then this rental expense qualifies as an education expense.

What education expenses do not qualify? Education expenses that do not qualify for an education expense credit include expenses paid to a daycare, preschool, college, university, independent tutoring service, or trade school. for the purchase of supplies, books or equipment that are not significantly used up during the school year (e.g., purchasing musical instruments, costumes for a play). for the use of supplies, equipment, materials, or instruments if the program does not result in a credit toward completion of the school’s education program. directly to a business (e.g., renting a musical instrument from a music store). for tutoring or enrichment classes that do not count toward meeting your required curriculum. for after school care, even if paid to the school. for yourself or your spouse. with a scholarship.