My daughter is in a play and has to pay $150.00 for her costume; is that a qualified K-12 education expense?
No. Payments for the purchase of supplies or equipment that is not substantially consumed during the school year do not qualify, and the costume presumably will not be consumed in the play. In addition, none of the expenses associated with participation in the play would qualify as "lab fees" unless participation will result in a credit towards completion of the school's education program.