77. Ellen is 55-year-old and single. She has an 18-year-old daughter, Angie, that is a freshman at a local college, whom she claims as a dependent. Ellen paid $5,000 for Angie's college tuition and fees and Angie received a 1098-T for the 2017 semester. Ellen purchased a home in 2017 and paid $1,200 mortgage insurance premiums. Ellen's AGI for 2017 is $65,000. Which of the following statements is correct? a) Ellen can take the tuition and fees deduction up to $4,000 on Form 1040, line 34; and take the mortgage insurance premium deduction on Schedule A, if she othenNise qualifies for the itemized deductions. b) Ellen can take the tuition and fees deduction up to $4,000 on Form 1040, line 34. She cannot deduct the mortgage insurance premiums on Schedule A because it expired at the end 012016. c) Ellen cannot take the tuition and fees deduction, nor can she deduct the mortgage insurance premiums if she itemizes. Both expired at the end of 2016. d) Ellen can deduct the mortgage insurance premiums if she itemizes; however, she cannot take the tuition and fees deduction because it expired at the end of 2016