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