Unfortunately, no. For a credit/deduction, these expenses must be qualified education expenses.
Qualified Education Expenses
Qualified education expenses are tuition, fees, and course materials required for enrollment or attendance at an eligible educational institution.
Credit is allowed for expenses paid in 2019 for an academic period beginning in 2019 or in the first three months of 2020. Qualified expenses can be paid with borrowed funds. If a student withdraws, expenses qualify unless refunded.
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