Interview Notes Mike Cooper is 26 years old and single. He provides all of his own support. Mike works at a grocery store and earned $15,250 in wages. Mike was not a full time student, but took two management courses at a community college to improve his job skills. He wants to know if that qualifies for any tax benefit. Mike is a U.S. citizen and lived in the U.S. for the entire year. He has a valid Social Security number