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.
For example, a taxpayer cannot claim a tuition and fees tax deduction in the same taxable year that he or she claims either the American Opportunity Tax Credit or the Lifetime Learning Credit. Neither can a taxpayer claim the Lifetime Learning Credit for any student if he or she has opted to claim the American Opportunity Credit for that same student for the same tax year.