Interview Notes . Mike Cooper is 26 years old and single. He provides all of his own support. . Mike works at a grocery store and earned $15,250 in wages. . Mike was not a full time student, but took two management courses at a community college to improve his job skills. He wants to know if that qualifies for any tax benefit. . Mike is a U.S. citizen and lived in the U.S. for the entire year. He has a valid Social Security number. 13. Mike's modified adjusted gross income (MAG!) must be less than $90,000 to claim the Lifetime Learning Credit in 2023. a. True O b. False