Shelly, single, is a full-time elementary school teacher.She is interested in learning the basics of information technology to improve her current job skills and enrolled in a couple of IT courses at the local college.Shelly paid $3,500 for tuition and fees and $300 for textbooks from a local bookstore (not required by the institution).She received a Form 1098-T.Her AGI is $56,000 and her tax liability on Form 1040, line 12a is $5,500.Shelly has never been convicted of a felony for possessing or distributing a controlled substance.Which education credit is Shelly eligible to claim and for what amount?

Select one:

a.Lifetime Learning Credit; $760

b.American Opportunity Credit; $2,450This answer is incorrect.Shelly is not pursuing a degree or other recognized credential, which is a requirement for American Opportunity credit.

c.Lifetime Learning Credit; $700

d.American Opportunity Credit; $2,375