A taxpayer eligible to claim the lifetime learning credit may receive up to $2,000 for this credit. All of the following are considered qualified expenses for this credit EXCEPT:
1)Tuition and fees paid to acquire a degree from an accredited university.
2)Tuition and fees paid to a local community college for a class that will improve the taxpayer's job skills.
3)Books that must be purchased from the educational institution as a condition for enrollment.
4)Room and board.