A college student purchased a laptop for college and filled out Form 8863 to claim the AOC to pay for the computer. The IRS disallowed his claim because the laptop was not required as a part of enrollment in the school.
Here is an interesting option though. A Section 529 college savings plan is a little more lenient in what they allow tax free payouts for. If the laptop and software is to be used primarily for college, you can use your 529 plan to pay for it.
Let us know how we can help you minimize the cost of education by maximizing tax saving opportunities!