39. Linda claims an exemption for her daughter Judy . She will claim an education credit on her tax return for both Judy's and her own college expenses . Which of the following statements about the American Opportunity Credit and the Lifetime Learning Credit is incorrect ? a ) The maximum credit per Eligible student is $2, 5,00 for the American Opportunity Credit and the maximum credit per return is $ 2, 0do for the Lifetime Learning Credit . 10) The American Opportunity Credit is claimed for only the first four years of postsecondary* education and there is no limit on the number of years the Lifetime Learning Credit can be claimed for each student . The MAGI limit for the current tax year for the American Opportunity Credit is $90, 000 or $ 180, 000 if MIF J and the Lifetime Learning Credit is $65 , 000 0r $ 13 1, 000 if MIF J . IP The American Opportunity Credit and the Lifetime Learning Credit may not be claimed it the student has a felony drug conviction