In addition to tuition, qualifying educational expenses for the American Opportunity Tax Credit include course materials, such as books, lab supplies, software, and other class materials if they are required by the school for enrollment in a course. You do not have to buy the materials from the educational institution.
The amount paid for the computer can qualify for the credit if you need the computer for attendance at the educational institution. For example, you can include the cost of a computer if it is required for a student to take a tech-related class.
The American Opportunity Tax Credit is considered better than the Lifetime Learning Credit, which restricts expenses solely to tuition.