Dragonfly has a good point. Schools don’t know book and supply expenses.
Schools also don’t necessarily know when parents paid the QEE, only when they billed it. Dropping a check in the mail on December 28 means you paid in the tax year of December. But the school may not get the check until January or may not credit it to the account until January. The tax year of a payment is when you mail a check or when you make the charge to your credit card or whatever, not when the school receives it or credits it to the account.
That’s why schools are allowed to use Box 2 of the 1098T and only report expenses billed, not expenses paid.