96. Sara Student is a full-time freshman at Small State University (SSU). Her tuition for the year is $42,000, which is paid by Sara’s mother, Susan. Sara also has a job earning substantial money as a model; therefore, Sara does not qualify as Susan’s dependent. Can Sara’s mother claim the HOPE Education credit for the tuition she paid? Can Sara claim the HOPE credit on any unused portion of the tuition?

a. Locate the Code section(s) that deals with this situation. State the section number(s).

b. Review the Code section(s). Does it raise a need for new information to solve this question?

c. Are you able to reach a conclusion about the research question from this Code section? If so, what is your conclusion(s)?