Jesse's son signed up for a second term at the junior college he was attending, but he decided to drop out after a few weeks and attend the police academy instead. He was not eligible for a refund of his tuition and fees. Which of the statements below is correct?

Select one:

a$.$ Jesse can only claim expenses paid for a completed school term.

b$.$ Jesse cannot claim any expenses because his son withdrew from college.

c$.$ Jesse can only claim a Schedule A itemized deduction since the term was not completed.

d$.$ Jesse can claim either the American opportunity credit or the lifetime learning credit for qualified education expenses not refunded when his son withdrew.