Pendragon announced that the start of Season 1 was on July 13, 2010. Season 1 was ended on August 23, 2011. Season Two began on November 29, 2011, a week after the release of patch V1.0.0.130. The season was scheduled to conclude on 6 November 2012, but was extended and officially concluded on 12 November 2012. Season 3 began on Februar 1, 2013. So, for this season as well, I believe that a season in League of Legends takes about a year. It's not exactly a year, but it'll come close to it. It also depends on the championship series around it.
Both the American Opportunity Credit and the Lifetime Learning Credit consider tuition and student-activity fees as qualified education expenses if they were paid to an eligible education institution as a condition of enrollment.
Topic Number 457 - Tuition and Fees Deduction You may be able to deduct qualified tuition and related expenses that you pay for yourself, your spouse, or a dependent, as a tuition and fees deduction. You don't have to itemize, instead you claim the deduction as an adjustment to income on Form 1040 or Form 1040A, U.S. Individual Income Tax Return, by attaching Form 8917, Tuition and Fees Deduction. You may also qualify for other education benefits for education expenses such as: The American opportunity tax credit or the lifetime learning credit.