Danny works as a web designer at a local company.In 2019, to improve his job skills, Danny enrolled in a course at a local college to learn how to upgrade computer hardware.He paid $3,000 in tuition and fees.His AGI is $45,000, and he has no other nonrefundable credits.Is he allowed any tax benefit for his education expenses and, if so, on which Form 1040 schedule(s)?

Select one:

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

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

c.Yes; on Schedule 3 (Form 1040) as a Lifetime Learning Credit

d.Yes; on Schedule 3 (Form 1040) and Form 1040, line 17 as an American Opportunity Credit