Ann Stis Is a Student Studying Psychology at University and She

Ann Stis is a student studying psychology at university and she is has paid this semester's HELP payments upfront. Ann thinks that she is entitled to claim the course fees for her psychology degree (Bachelor of Arts) as she has paid her HELP fees upfront. Is Ann correct that she can claim her study fees in this situation?

A) No, Ann is incorrect as a deduction is not allowable for HELP payments
B) No, Ann is incorrect as HELP fees are only deductible if paid for certain course and a Bachelor of Arts is not one of those courses
C) Yes, as Ann has paid the HELP fees upfront she is entitled to a deduction under section 8-1 ITAA97
D) Yes, Ann is correct as only the payment of some HELP fees for some courses are allowable as a deduction and fees for a Bachelor of Arts course fall within this category