All of the Following Statements Are True Regarding the Lifetime

All of the following statements are true regarding the Lifetime Learning Credit except which one?

A) The Lifetime Learning credit and the American Opportunity Tax credit may not be taken in the same tax year with respect to the same student's tuition and related fees.
B) The Lifetime Learning credit may be claimed for any degree or nondegree course at a college or university that helps an individual acquire or improve their job skills.
C) In order to qualify for the Lifetime Learning Credit, a student must be enrolled at least 1/2 time.
D) Qualifying expenses include those for tuition and related fees but not for room and board.