Problem $2-32($Algorithmic$)$

Educational Incentives $($LO $2\mathrm{.}14)$

Jose paid the following amounts for his son to attend Big State University in $2023$:

Tuition $$5,800$

Room and board $4,060$

Books $580$

A car to use at school $4,800$

Student football tickets $315$

Spending money $4,640$

How much of the above is a qualified higher education expense for purposes of his Section $529$ plan?