What is included when considering qualified education expenses for higher education?

Qualified education expenses for higher education specifically encompass costs that are directly associated with attending an eligible educational institution. This includes tuition and fees, which are mandatory charges that students must pay to enroll in and attend classes. These expenses are critical for determining eligibility for various educational tax benefits, such as the American Opportunity Credit and the Lifetime Learning Credit.

While textbooks can be a part of qualified education expenses, they must typically be purchased from qualifying institutions to be included. Travel expenses to campus or living expenses during the semester, although relevant for students, do not meet the criteria for qualified education expenses as they are not direct costs of enrollment and education. Thus, tuition and fees stand out as the primary components of qualified expenses, making this choice the correct answer.