In general
The term “qualified higher education expenses” means qualified higher education expenses (as defined in section 529(e)(3)) for education furnished to—
(i) the taxpayer,
(i)#
the taxpayer,
(ii)#
the taxpayer’s spouse, or
(iii)#
any child (as defined in section 152(f)(1)) or grandchild of the taxpayer or the taxpayer’s spouse,
at an eligible educational institution (as defined in section 529(e)(5)).