For tuition expenses paid during the year for a student attending graduate school, an education credit is available that is equal to: 1) 100% of up to $2,500 of such expenses. 2) 20% of up to $2,500 of such expenses. 3) 20% of up to $10,000 of such expenses. 4) 50% of up to $10,000 of such expenses. 5) $2,000 plus 25% of the next $2,000 of such expenses