When modified adjusted gross income (MAGI) is too high to claim the Lifetime Learning tax credit for non-degree program expenses, clients shou ld always: Check out the availability of other education tax breaks such as tax-free assistance from A. employers. Claim the American Opportunity credit, which is available for any and all non-degree program B. expenses Reduce grosS income from their returns by the amount of tuition in order to reduce their C. reported MAGI D. Ask for a private letter ruling to obtain permission to deduct education expenses