The payments made to Pearson and for an e-textbook would only qualify for the American Opportunity Credit.
For American Opportunity Credit only, expenses for books, supplies, and equipment the student needs for a course of study are included in qualified education expenses even if it is not paid to the school.
For the Lifetime Learning Credit, expenses for course-related books, supplies, and equipment can ONLY be qualified expenses if the fees and expenses are paid to the school as a condition of enrollment or attendance.
The books/materials need to be purchased from the school to qualify for the Lifetime Learning Credit.
The books/material can be purchased anywhere for the American Opportunity Credit.
