Danny works as a web designer at a local company. In 2018, to improve his job skills, Danny enrolled in a course a local college to learn how to upgrade computer hardware. He paid $3000 in tuition and fees. His AGI is $45,000, and he has no other non-refundable credits. Is he allowed any tax benefit for his education expenses and, if so, on which form 1040 schedule(s)?

a) No; these expenses are not eligible for any tax benefits.

b) Yes; on Schedule 1 (Form 1040) as an adjustment to income.

c) Yes; on Schedule 3 (Form 1040) and Form 1040, line 17 as an American opportunity credit.

d) Yes; on Schedule 3 (Form 1040) as a lifetime learning credit.