Mark and Lisa are approaching an exciting time in their lives as their oldest son, Austin, graduates from high school and moves on to college.

Help Mark and Lisa by classifying each of the following as either "Yes, a tax issue" or "No, not a tax issue" regarding Austin's college education.

a.	Potential phase-out of the American Opportunity credit and the lifetime learning credit due to income limitations.
b.	Whether Austin will be taking at least one-half the full-time course load for at least one academic term at a qualifying educational institution.
c.	Whether Austin can live away from home while attending college and be eligible for any educational credit.
d.	What are the qualifying educational expenses covered by the American Opportunity credit.
e.	Whether Austin is eligible for the lifetime learning credit.