Assuming that "the plan" is referring to a 529 account, here is some IRS guidance on the topic of using 529 funds for a computer and related equipment/services:
Qualified Higher Education Expenses
The purchase of computer or peripheral equipment, computer software, or Internet access and related services if it's to be used primarily by the beneficiary during any of the years the beneficiary is enrolled at an eligible postsecondary school. (This doesn't include expenses for computer software for sports, games, or hobbies unless the software is predominantly educational in nature.)
See page 52:
https://www.irs.gov/pub/irs-pdf/p970.pdf
