Which of the following statements is true regarding the education tax credits?

A.The American Opportunity credit is not available for an individual that has a felony drug conviction. B.The American Opportunity credit permits a maximum credit of 20% of qualified expenses up to $10,000 per year. C.The American Opportunity credit is calculated per taxpayer, while the lifetime learning credit is available per eligible student. D.Continuing education expenses do not qualify for either education credit.