For tuition expenses paid during the year for a student attending graduate school, an education credit is available that is equal to: C 20% of the first $2,500 of such expenses C 20% of the first $10,000 of such expenses 100% of the first $2,000 plus 25% of the next $2,000 of such expenses C 100% of the first $2,500 of such expenses C 50% of the first $10,000 of such expenses