Lupe paid the following expenses during December 2018 for her son David's spring 2019 college expenses. The semester begins in February 2019.

Tuition $ 16,000

Housing 6,000

Meal plan 2,500

In addition, David's grandfather paid $500 in fees on behalf of David directly to the college. David is claimed as a dependent on Lupe's tax return. How much of the above expenses qualify for purposes of Lupe's education credit deduction in 2018?

a) $8,500.

b) $16,000.

c) $16,500.

d) $24,500.