Olivia Learner is single and $20$ years old. She cannot be claimed as a dependent on anybody else$$s return. She works as a secretary in a local real estate company part time. Her W$-2$ showed compensation of $$15,000,$ Federal income tax withheld of $$50.$

Olivia attended school as a full$-$time student during the spring and fall semesters. Olivia received a $1098-$T with $$8,500$ in Box $1($Tuition$)$ and $$12,000$ in Box $5($Scholarships and Grants$).$ Olivia also paid $$500$ for books. Olivia had a tuition$-$based scholarship for $$6,000$ and Federal Pell grants of $$6,000.$

She has never taken the American Opportunity Credit in the past since her grants and scholarships exceeded her tuition and book expenses. Her Form $1098-$T reflects her second year of post$-$secondary school. She has not been convicted of a felony and her earned income is over half of her support.