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The American Opportunity Credit can indeed help offset the costs of higher education for students, but it has specific qualifying expenses that it covers.

Tuition and fees are the most commonly known qualifying expenses for the credit, and it also includes course-related materials, such as books, supplies, and equipment. However, tuition and fees that are covered by scholarships do not qualify for the credit; the taxpayer cannot claim the credit for amounts that are already financed through scholarships or grants.

Room and board, while significant expenses for a college student, are not considered qualifying educational expenses for the American Opportunity Credit. Instead, the credit strictly applies to direct educational costs. Therefore, expenses like course-related books stand out as qualifying directly linked to the education process.

Given that, only course-related books, and tuition and fees that have not been covered by scholarships can qualify. So the answer would not directly include room and board; rather it’s focused on specific educational costs. Therefore, claiming room and board as qualifying would not align with the requirements of the American Opportunity Credit.