e1aa4d2e__A_KLR_Global_Tax_Blog_Article__American_Opportunity_Credit
[0] Refundable or nonrefundable [Lifetime Learning Credit] Nonrefundable—credit limited to the amount of tax you must pay on your taxable income [American Opportunity Credit] 
40% of credit may be refundable; the rest is nonrefundable
Education Tax Credits: A KLR Global Tax Blog Article
American Opportunity Credit