In 2012, I purchased a 4 year scholarship for my child. The entire amount was paid in 2012, but the scholarship is applied over the next 4 years. Should I deduct the entire amount actually paid in 2012, and none in the next 3 years, or should I claim 1/4 of the amount in each of the next 4 years? Claiming a one time amount that far exceeds one year of tuition doesn't seem right, but claiming a deduction in a year where I didn't actually spend money on it doesn't seem right either...