Lupe Paid the Following Expenses During December 2017 for Her $\begin{array}{lrr}\text { Tuition } & \$ 16,000 \\\text { Housing } & 6,000 \\\text { Meal plan } & 2,500\end{array}$

Multiple Choice

Lupe paid the following expenses during December 2017 for her son David's spring 2018 college expenses.The semester begins in February 2018. $\begin{array}{lrr}\text { Tuition } & \$ 16,000 \\\text { Housing } & 6,000 \\\text { Meal plan } & 2,500\end{array}$ In addition,David's grandfather paid $500 in fees on behalf of David directly to the college.David is claimed as a dependent on Lupe's tax return.How much of the above expenses qualify for purposes of Lupe's education credit deduction in 2017?

A) $8,500.
B) $16,000.
C) $16,500.
D) $24,500.