Assuming they meet all other requirements, which of these taxpayers may claim the American Opportunity Tax Credit (AOTC)? Jillian is a full-time student. She completed four years of postsecondary education and is now working towards her Master of Arts degree. She would like to claim the AOTC. Kent would like to claim the AOTC for his son, who is a sophomore at a state university. Omar would like to claim the AOTC for his son, who is attending a private secondary school. Marla is claimed by her parents but would like to claim her own education credit