Question 9 of 15. All or part of the interest earned on Series EE bonds issued after 1989 or Series I bonds may be excluded from income if, during the year of redemption, a taxpayer paid qualified higher education expenses that were incurred by any of the following EXCEPT: The taxpayer. The taxpayer's dependent child, who is not listed on the tax return. The taxpayer's spouse. The taxpayer's dependent grandchild, who is listed on the tax return