Darren paid the following expenses during November 2019 for his son Sean’s college expenses for spring 2020semester,which begins in January 2020:

Tuition......................................$12,000
Housing........................................8,000
Books............................................1,500

In addition, Sean’s uncle paid $500 in fees on behalf of Sean directly to the college. Sean is claimed as Darren’s dependent on his tax return. How much of the above paid expenses qualify for the purpose of the American opportunity tax credit deduction for Darren in 2019?

a. $12,000.

b. $13,500.

c. $14,000.

d. $22,000.