Ellen is attending college less than half-time. In the current year, she had education-related expenses of $8,000 for tuition and fees, $4,000 for room and board, $500 in transportation to and from her parent’s house, and $1,000 for required books. What is the amount of her qualified expenses for purposes of a Qualified Tuition Plan?

a. $0.

b. $9,000

c. $13,000

d. $13,500.