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Thanks very much for your response.
In fact, the curious thing is that the school has specifically allowed room and board on the ship during the 45-90 day “sea term” as an allowed QTRE, while noting that room and board on shore (during the spring and summer terms) are not QTRE.
Thus, excluding the fees for the maintenance of the ship from QTRE appears somewhat arbitrary and capricious.
I guess the burden is on me as a taxpayer to decide if I would like to face a potential IRS inquiry if claiming it. My question is if the IRS accepts the school’s view on QTRE as definitive or are they open to interpretations by the taxpayer? Your thoughts on this would be appreciated.