Joel is a qualifying full time student who would like to claim the AOTC on his 2017 tax return. However, he did not receive a form 1098-T from the educational institution. As Joel's tax professional, you inform him that:

a) he may still claim the credit on form 8863 if he attaches a statement noting that the institution is exempted from providing form 1098-T

b) he may still claim the credit on form 8863, but he will need to provide the taxpayer identification number for the educational institution.

c) he will not be eligible to claim the AOTC for the tax year unless the institution issues a form 1098-T.

d) he will not be eligible to claim the AOTC for the lifetime learning credit.