Which of the Following Statements Is True About Education Credits

Which of the following statements is true about education credits?

A) A taxpayer cannot claim an American opportunity tax credit or lifetime learning credit in the same year he/she takes a tax-free distribution from a Coverdell Education Savings Account.
B) A taxpayer may be eligible to claim the education credits regardless of their AGI amount.
C) The lifetime learning credit may be limited by AGI levels and may completely phase out when modified AGI exceeds a certain amount the amount depending on the tax year) .
D) A taxpayer can use the same qualifying expenses for both the American opportunity tax and lifetime learning credits.