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.
Requirments for Students. The same rules go for a student wanting to claim the tuition and fees deduction. If your parents can't claim you as a dependent and you pay the expenses, you're in the clear to deduct the costs you pay out of pocket.f the parent is eligible to claim the child as a dependent and doesn't, no one is allowed to claim the tuition and fees deduction.