Celia has a son and a daughter in college. They have been students since tax year 2017. Celias sons tuition is $6,600 and her daughters tuition is $1,875. Celias AGI for tax year 2020 is $79,800. Is Celia eligible to claim the tuition and fees deduction? a. Yes, Celia is eligible to claim the tuition and fees deduction. Her allowable deduction is $3,875.

b. Yes, Celia is eligible to claim the tuition and fees deduction. Her allowable deduction is $4,000.

c. No, Celia is not eligible to claim the tuition and fees deduction because it expired at the end of tax year 2017.

d. No, Celia is not eligible to claim the tuition and fees deduction because her income is too high.