Valeric acid appears similar in structure to GHB and the neurotransmitter GABA in that it is a short-chain carboxylic acid, although it lacks the alcohol and amine functional groups that contribute to the biological activities of GHB and GABA, respectively.t is found naturally in the perennial flowering plant valerian (Valeriana officinalis), from which it gets its name. Its primary use is in the synthesis of its esters. Volatile esters of valeric acid tend to have pleasant odors and are used in perfumes and cosmetics.
You can only claim a tax credit for tuition costs if you claim your child as a dependent. These tax breaks include the American Opportunity Tax Credit and the Lifetime Learning Credit. If you do not claim your child as a dependent, you cannot claim the tax credit.
Amount of Tax Deduction. Taxpayers can deduct up to $4,000 in college tuition and required fees as an above-the-line exclusion from income. The deduction is reduced to $2,000 for taxpayers with income between the income phaseout thresholds.o claim the Tuition and Fees Deduction, the taxpayer must be able to claim an exemption for the student on the taxpayerâs federal income tax return and must list the student as an exemption on the taxpayerâs federal income tax return. The tax deduction is claimed per taxpayer, not per student.