31. The Browns are both managers and file jointly with modified AGI of $166,000. Their dependent son Gary is a full-time college student. During the tax year, they paid $10,500 in qualifying education expenses for his second year of college. On their tax return, how will the Browns claim the tax benefit for Gary's education expenses? a) They are not eligible to claim a tax benefit for the education expenses. b) They can claim an education credit, specifically the Lifetime Learning Credit. c) They can claim the American Opportunity Credit. d) They can claim the Tuition and Fees deduction, an adjustment to income