any requirements for claiming an American Opportunity Credit (AOTC) or a Lifetime Learning Credit (LLC) are entical. An area where the requirements are different is: elect one: O a. Expenses related to sports, games, hobbies, or non-credit courses O b. You cannot claim an education credit using the same expenses claimed elsewhere on your tax return O c. If qualifying education expenses are paid with the proceeds of a loan, credit is taken when the expenses are p not when the loan is repaid O d. The maximum amount of allowable credit is calculated on a per-student basis