which of the following rules applies to the american opportunity tax credit but not 612798

Which of the following rules applies to the American Opportunity Tax Credit but not to the Lifetime Learning Credit?

a. Incorrect. The student must be the taxpayer”s dependent (or the taxpayer or spouse) for purposes of both education credits.

b. Correct. Although the student cannot have a felony drug conviction to be eligible for the American Opportunity Tax Credit, such a conviction will not disqualify the student for the Lifetime Learning Credit.

c. Incorrect. The taxpayer, if married, must file a joint return in order to claim either education credit.

d. Incorrect. Both credits require that the taxpayer (and spouse, if married) be a U.S. citizen or resident alien.