Which of the Following Is Not True of the American

Which of the following is not True of the American opportunity credit?

A) A taxpayer with multiple eligible dependents can claim a credit for each dependent's qualifying expenses.
B) The credit is available for students during their first four years of postsecondary education only.
C) It is phased out based on the taxpayer's AGI.
D) A taxpayer may not claim a credit unless the taxpayer pays a dependent's qualifying educational expenses.