Which of the Following Is Not True of the Lifetime

Which of the following is not true of the lifetime learning credit?

A) It is a nonrefundable credit.
B) The credit can be claimed by taxpayers who have graduated from college and are taking professional training courses to improve their job skills.
C) A taxpayer with multiple dependents can claim a credit for each dependent's qualifying expenses.
D) The credit is subject to phase out based on the taxpayer's AGI.The credit applies to the taxpayer and not to the number of the taxpayer's dependents.