Of course not. The $155k tuition is the loss. The $150k loan is just a sudden influx of money used to compensate for the investment losses, the same as a company receiving investment funding.

It's not a loss - it's training. If the individual created a sole proprietorship it might be deductible, too.

It can deduct the interest. It can also get an R&D credit+ for how it spent the proceeds of the loan.

+Depending on a lot of details

Yeah, and if an individual creates a sole proprietorship they could probably hire an instructor and deduct that R&D.