Which of the following is NOT considered a qualified educational expense for the student loan interest deduction?

The correct choice identifies an expense that does not meet the criteria for a qualified educational expense under the student loan interest deduction. The student loan interest deduction allows taxpayers to deduct interest paid on qualified student loans used for qualified education expenses. Qualified education expenses generally include tuition and fees required for enrollment, as well as supplies, equipment, and other necessary costs associated with attendance.

Graduate school tuition constitutes a qualified educational expense because it is directly related to the cost of education and is typically covered under student loan agreements. Similarly, the monthly fee for a bus pass to campus can qualify as a necessary expense for commuting to a place of learning.

In contrast, the fees for a nonaccredited computer course offered at a community center do not meet the qualifications for the deduction. To qualify, the course must be part of a degree program or meet certain accreditation standards recognized by the Department of Education. An unaccredited course typically lacks this recognition, thus failing to meet the necessary criteria for the deduction.

Cost of rent and groceries are also not considered educational expenses for the purpose of this deduction. These costs, while associated with living, do not directly relate to the costs of education itself and are therefore excluded from qualified educational expenses.