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?

Select one:

a.The taxpayer received a refund of personal living expenses.

b.The taxpayer received a refund of transportation expenses.

c.The taxpayer received tax-free educational assistance for an expense used to calculate a higher education credit on their return.

d.The taxpayer received a gift from a relative to help pay lodging expenses.