Which of the following expenses qualifies for the Lifetime Learning Credit?

The Lifetime Learning Credit is designed to help offset the cost of higher education by providing a tax credit for qualified educational expenses. Among the listed options, tuition payments made directly to the school are qualified expenses for this credit.

Tuition payments are a core component of educational costs and are specifically mentioned as qualifying for the Lifetime Learning Credit. This credit can be claimed for tuition and related expenses that are paid for eligible students who are enrolled in an eligible educational institution, making it the most straightforward and applicable choice among the options provided.

In contrast, expenses such as rent for housing, transportation costs for commuting to classes, and costs for meals while on campus do not qualify for the Lifetime Learning Credit. These costs are often considered personal living expenses or necessary costs associated with attending school but are not categorized as qualified educational expenses that the credit covers. Thus, when evaluating what qualifies for this credit, tuition payments directly to the school stand out as the eligible expense.