Which of the following statements about tax subsidies for higher education is false?
A. Individuals may be allowed to exclude interest earned on the redemption of education savings bonds from gross income.
B. Individuals can claim an American Opportunity Credit for a limited amount of college tuition, fees, and course materials.
C. Individuals can deduct a limited amount of interest paid on qualified education loans as an above-the-line deduction.
D. None of the above is false.
Answer: D
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