I think there is a strong argument to be made that any course that requires an access code would thereby require a computer. What good does buying a code do if you don’t have a computer to use the $150 code? I don’t know that the IRS ever gets that far into the weeds when auditing and I took the risk that first year and included the computers as part of the QEE. We were not audited so I don’t know if that argument would have been accepted. One daughter went to a STEM school and I called and asked if a computer was required. All I could get anyone to say was “Everyone has a personal computer.”