Qualified fees are the academic fee, off-campus workshop fees and the admission application fee.
Unqualified fees include everything else, including the campus services fee, insurance, late fees, fines, etc. These boxes were put on the form by the IRS in anticipation of their use in future years. They are not applicable for 2000 . I thought this was for 2000 . The tax law specifies that you can take the credit in the year you made the payment provided the term begins in the first 90 days of the new year.