All of the following statements are true regarding the Lifetime Learning credit except:

A) In order to qualify for the Lifetime Learning credit, a student is not required to be enrolled 1/2 time.

B) Qualifying expenses include those for tuition and related fees including for room and board.

C) The Lifetime Learning credit may be claimed for any degree or nondegree course at a college or university that helps an individual acquire or improve their job skills.

D) The Lifetime Learning credit and the American Opportunity Tax credit may not be taken in the same tax year with respect to the same student's tuition and related fees.