Darren paid the following expenses during November 2017 for his son Sean’s college expenses for spring 2018 semester, which begins in January 2018:

Tuition.........................$12,000

Housing..........................8,000

Books.............................1,500

In addition, Sean’s uncle paid $500 in fees on behalf of Sean directly to the college. Sean is claimed as Darren’s dependent on his tax return. How much of the above paid expenses qualify for the purpose of the American opportunity tax credit deduction for Darren in 2017?

a. $12,000.

b. $13,500.

c. $14,000.

d. $22,000.