Which one of the following statements concerning the deduction for interest on qualified education loans is not correct?

(a) The deduction is available even if the taxpayer does not itemize deductions.

(b) The deduction only applies to the first sixty months of interest payments.

(c) Qualified education expenses include tuition fees, room, and board.

(d) The educational expenses must relate to a period when the student was enrolled on at least a half-time basis.