Ollie $(28)$ spent $$3,800$ for tuition and required course fees to complete two college courses during

the year. Ollie cannot be claimed as a dependent on anyone else's return, and he will use the

single filing status. He is not a degree candidate, nor was he a full$-$time student. However, the

courses he took were job$-$related. His $2023$ modified adjusted gross income was

$$75,000.$ Given the information provided, Ollie potentially qualifies for which of the following tax

benefits for education?

$0$ American Opportunity Tax Credit.

$0$ Lifetime learning credit.

$0$ Ollie does not qualify for any tax benefit for education.

$0$ Tuition and fees deduction.