Sole proprietorship. Paid 11k total education costs, included in that is 7K for a graduate degree program.  The program does not prepare him for a new career, so I think it is a qualified deduction on C. The 1098T shows an amount of tuition.  Is it required to use it for the credit?  I ran the return both ways and calculated lower tax when all costs are deducted on C.

Instructions to 8863 don't address my question directly:

If you or the student takes a deduction for higher education expenses, such as on Schedule C (Form 1040), you cannot use those same expenses in your qualified education expenses when figuring your education credits.