By mass, oxygen is the third-most abundant element in the universe, after hydrogen and helium. At standardized conditions for temperature and pressure, two atoms of the element bind to form dioxygen, a diatomic gas that is colorless, odorless, and tasteless, with the formula O 2.y mass, oxygen is the third-most abundant element in the universe, after hydrogen and helium. At standardized conditions for temperature and pressure, two atoms of the element bind to form dioxygen, a diatomic gas that is colorless, odorless, and tasteless, with the formula O 2.
American Opportunity Tax Credit. Students may claim this credit if you are over age 24 as long as you meet the other requirements, e.g. are not claimed as a dependent on someone else return, are attending a degree program half-time or more, and have not already completed four years of college.
If you don't meet these criteria, you will probably be eligible for the Lifetime Learning Credit (see below). The American Opportunity credit is phased out for single taxpayers with incomes between $80,000 and $90,000, or ($160,000 to $180,000 for married joint filers). You must be attending a degree program at least half time during your first four years of college.