For at least one academic period beginning (or treated as beginning) in this tax period, has the student met both of the following:
Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and
Carried at least one-half the normal full-time workload for his or her course of study.
*The standard for what is half of the normal full-time workload is determined by each eligible educational institution. However, the standard may not be lower than any of those established by the U.S. Department of Education under the Higher Education Act of 1965. For this tax period, treat an academic period beginning in the first 3 months of this tax period as if it began in this tax period if qualified education expenses for the student were paid in this tax period for that academic period.