Which of the following statements regarding the education credits is true? O 40% of the Lifetime Learning credit is refundable. A taxpayer may use both the American Opportunity credit and the Liftetime Leaming credit for the same student in the same tax year. O All of the expenses that qualify for the American Opportunity credit also qualify for the Lifetime Learning credit. The Lifetime Learning credit may only be used for 4 tax years for each student The student must be enrolled at least half-time in order to qualify for the American Opportunity credit