Comprehensive Module z. Final Exam Fred prepared his tax return last year. This year, Fred decided to have his tax return prepared by a professional. During the interview process, Fred's tax preparer realized Fred needs to repay the education credit he took for his son last year. For which of the following reasons would a taxpayer be required to repay an education credit? a) Taxpayer received a refund of personal living expenses b) Taxpayer received tax-free educational assistance for an expense used to calculate a higher education credit on their return c) Taxpayer received a refund of transportation expenses d) Taxpayer received a gift from relative to help pay the lodging expenses