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Jose paid the following amounts for his son to attend Big StateUniversity 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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