All of These Are True for Education Tax Incentives Except

All of these are true for education tax incentives except the following statement:

A) Employer education is typically a tax write-off for the employer and non-taxable income for the employee
B) Student loan interest subject to some stipulations) can be used to reduce adjusted gross income
C) The Life Long Learning Credit and the American Opportunity Credit Hope Credit) can both be used by the same taxpayer to reduce taxes in the same calendar year.
D) Educational expenses may qualify as an itemized deduction