Paul paid $5,000 for room and board required to attend State University to complete his fifth year of post-secondary education. Which of the following statements is correct regarding this payment?

A. Paul can include the payment for his fifth year of post-secondary education expenses to claim the credit

B. Room and board is a qualified expense for the American Opportunity Tax Credit

C. This payment is not eligible for the American Opportunity Tax Credit

D. The payment is eligible for both the Lifetime Learning and the American Opportunity Tax Credits