Kim Paid the Following Expenses During November 2017 for Her $\begin{array}{lrr}\text { Tuition } & \$ 14,000 \\\text { Housing } & & 8,000 \\\text { Meal plan } & & 2,500\end{array}$

Multiple Choice

Kim paid the following expenses during November 2017 for her son Joshua's spring 2018 expenses,which begins in January 2018: $\begin{array}{lrr}\text { Tuition } & \$ 14,000 \\\text { Housing } & & 8,000 \\\text { Meal plan } & & 2,500\end{array}$ In addition,Kim's sister paid $800 for college fees on behalf of Joshua directly to the college.Joshua is claimed as Kim's dependent on her tax return.How much of the paid expenses qualify for purposes of the education credit deduction for Kim in 2017?

A) $8,000.
B) $14,800.
C) $24,000.
D) $28,500.