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Jose paid the following amounts for his son to attend Big State University in 2008:

Tuition                                $6,000

Room andboard                   5,000

Books                                    500

A car to use atschool           2,000

Student footballtickets           200

Spendingmoney                   4,000

How much of the above is a qualified higher education expense for purposes of his Qualified Tuition Program?

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