Lifetime Learning Credit is a:

a)	refundable tax credit equal to 20% of up to $10,000 of qualified tuition and fees paid during the tax year. Maximum credit is $2,000.

b)	nonrefundable tax credit equal to 20% of up to $10,000 of qualified tuition and fees paid during the tax year. Maximum credit is $2,000.

c)	tax credit equal to 15% of up to $15,000 of qualified tuition and fees paid during the tax year. Maximum credit is $2,500

d)	nonrefundable tax credit equal to 20% of up to $10,000 of qualified tuition and fees paid during the tax year. Unlimited.