Two taxpayers married on November 30. That same year, the husband enrolled in an accredited college to further his career and subsequently received a Form 1098-T, Tuition Statement. The wife was employed with an income of $45,000 and paid for the husband's education expenses. The taxpayers did not receive any other income for the year. Based on their circumstances, what is the correct method to report the education credit
(4 Points)
Taxpayers must file a joint return to claim an education credit
Based on the wife's AGI, they do not qualify to claim an education credit
Husband is ineligible to claim an education credit because the wife paid his education expenses
Wife should report nonqualified education expenses on Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)