While it is true that she has not previously claimed American Opportunity Credit, another requirement for claiming the credit is that the education expenses must be for pregraduate studies. Your wife is studying for a Masters degree, which are post-graduate studies and are not eligible for the American Opportunity Credit.
However, the expenses may still qualify for the Lifetime Learning Credit. Please read the following FAQ for more information and how to claim this on your tax return: https://ttlc.intuit.com/replies/5358151
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