Rex and Mary are married and file a joint return. Their dependent daughter, Olivia, is a full$-$time student at a state university. During the school year, she lives in a university residence hall. Olivia's room and board are qualified education expenses for which of the following tax benefits?

American Opportunity Tax Credit.

Series EE Savings Bonds issued after $1989$ or Series I Savings Bonds.

A tax$-$free scholarship.

A qualified tuition program $($QTP$).$