It is still not clear to me that all of these fees cannot be used for the AOTC credit. The student health fee is explicitly mentioned in Pub 970, but transportation to me is getting to/from school, not a mandatory transportation fee charged by the school. It explicitly mentions for medical expenses that it includes student health fees. It does not explicitly mention under transportation that transportation fees charged by the school are not allowed. As for the refundable alumni fee, that I have no idea how it is refundable, it is not mentioned at all. However, for such small amounts, I’d rather just match what’s on the 1098T.