e1aa4d2e__A_KLR_Global_Tax_Blog_Article__American_Opportunity_Credit
[0] Number of years of postsecondary education [Lifetime Learning Credit] Available for all years of postsecondary education and for courses to acquire or improve job skills [American Opportunity Credit] 
Available ONLY if the student had not completed the first 4 years of postsecondary education before 2012.
Education Tax Credits: A KLR Global Tax Blog Article
American Opportunity Credit