A common tax credit available to college students who are just starting their education is the Lifetime Learning Credit.
The Lifetime Learning Credit (LLC) is for qualified tuition and related expenses paid for eligible college students just starting their education in an eligible educational institution.
This credit helps to pay for undergraduate, graduate and professional degree courses and other courses to acquire or improve job skills. In order to qualify for the Lifetime Learning Credit, you must have made tuition and fee payments to a post-secondary school during the year.
Thus, Lifetime Learning Credit is a common tax credit available to college students.
Hence, option A is correct.
To learn more about Lifetime Learning Credit (LLC) here:
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