Which expense can be claimed by any student under the Lifetime Learning Credit?

The Lifetime Learning Credit is designed to provide a tax benefit for students pursuing higher education, and it can be claimed for qualified expenses related to post-secondary education. One notable aspect of this credit is that it covers a wide range of educational expenses beyond just degree programs.

Non-degree courses specifically qualify under this credit because they contribute to the student’s education, providing the opportunity to improve job skills or broaden knowledge in various subject areas. Therefore, students enrolled in non-degree courses are eligible to claim expenses related to those courses for the Lifetime Learning Credit.

In contrast, tutoring fees do not qualify under this credit, as it primarily covers tuition and related fees rather than supplemental educational services. Room and board are also excluded because the credit does not cover living expenses associated with attending school. Lastly, transportation expenses are not included, as the focus of the Lifetime Learning Credit is strictly on tuition and related costs rather than travel expenses related to attending classes.

Thus, the correct answer highlights the inclusiveness of the Lifetime Learning Credit for numerous forms of educational engagement, particularly non-degree courses.