On Which of the Following Loans Does First Savings Bank

On which of the following loans does First Savings Bank NOT have to provide a 1098-E (Student Loan Interest) report?

A) A $10,000 tuition loan made to Bobby Wilcox, a student at the state university, guaranteed by the Department of Education
B) A $35,000 line of credit made to Don and Barbara Cocelli, secured by their home, for the payment of certified school expenses for their twin daughters at an accredited private school
C) A $15,000 loan to Linda Chu to be used for the purpose of paying tuition and fees and purchasing college books, lab equipment, and a computer for use in her education at the local community college
D) A $12,000 loan to Paul and Rhonda Pena and their daughter Jennifer, used to pay her college tuition as well as the tuition at the private high school her sister, Jeanne, attends