bwa
Alumni
Alumni

Deductions & credits

Sorry, but year paid means year paid.  Having an unpaid invoice doesn't count as paid.  Look at Sec. 23(a)(1) and (a)(2)  of the statute:  <a rel="nofollow" target="_blank" href="https://www.law.cornell.edu/uscode/text/26/23">https://www.law.cornell.edu/uscode/text/26/23</a>