michbake asked a 529 question, and you provided guidelines pertaining to the tuition and fees deduction. The guidelines for 529 plans ("Qualified Tuition Programs") are found in chapter 8 of IRS pub. 970.
Room and board and other living expenses are never considered qualified expenses for the tuition and fees deduction, regardless of the student's enrollment status (half-time, full-time, etc.).
For a 529 distribution that pays for room and board expenses to be qualified, the student must be enrolled at least half-time. You should check with the school to see if a student who is only doing a co-op program is considered to be enrolled at least half-time.