The term “qualified higher education expenses” means the cost of attendance (as defined in section 472 of the Higher Education Act of 1965,
20 U.S.C.
1087ll, as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) at an eligible educational institution, reduced by the sum of—
For purposes of the preceding sentence, the term “eligible educational institution” has the same meaning given such term by section
25A
(f)(2), except that such term shall also include an institution conducting an internship or residency program leading to a degree or certificate awarded by an institution of higher education, a hospital, or a health care facility which offers postgraduate training.