OMG, if anything, it should be education credit,

not for you to pay tax on it. It is not income, it is money you paid for your son's eduction.

Is the governor school a college? And your son had the intention to get a college degree for the classes he took? If so, you should read form 8863 and its instruction to take caredit. If it is not a college, I don;t remember there is credit/deduction for it.