TAXATION Melinda is single and employed as a clerk. Melinda earned $47,000 in wages, and had no other income. In 2015, she took a computer class at the community college to improve her job skills. She has a student account statement showing she paid $900 for tuition. She paid $300 for a course book that she ordered from an online bookseller. Purchase of the book was not a requirement of enrollment. She also paid $50 for a parking permit that was not a requirement of enrollment. Melinda does not have enough deductions to itemize. Melinda is a U.S. citizen with a valid Social Security number. 1. Which education credit is Melinda eligible to take? a. American opportunity credit. b. Lifetime learning credit. c. Both the American opportunity credit and lifetime learning credit. d. She does not qualify for any education credit. 2. Is Melinda’s course book a qualified educational expense for the lifetime learning credit? a. No, because the book costs too much. b. No, because it is not required as a condition of enrollment and paid to the institution. c. Yes, because it will improve her job skills. d. Yes, because qualified educational expenses are the same for all education credits.