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 $($MAGI$)$ must be less than $$90,000$ to claim the Lifetime Learning Credit in $2023.$

a$.$ True

b$.$ False