A taxpayer must have paid qualified education expenses to claim which of the following credits?

The American Opportunity Credit is specifically designed to provide tax relief to taxpayers who have incurred qualified education expenses for higher education. This credit applies to costs associated with tuition, mandatory fees, and course materials needed for study at eligible educational institutions. To be eligible to claim the American Opportunity Credit, the taxpayer must demonstrate that they have indeed paid these qualified education expenses during the tax year.

In contrast, the other options do not relate to education expenses. The Child Care Credit is focused on supporting parents by offsetting costs incurred for child care, while the Standard Deduction is a set amount that reduces taxable income, and does not require a specific expense to be paid. Lastly, the Health Coverage Tax Credit provides assistance for health insurance costs and is unrelated to education expenses. Therefore, the key relationship between the American Opportunity Credit and qualified education expenses makes it the correct choice in this context.