Tax Credit Australia

Question: Hope Tax Credit Deduction?
I am filing joint return with my wife who is a part time student. She joined Master of Science program in Fall 2007 and took just 1 course (3 credits). On the whole I paid her application fee i.e. $55 and $816 for 3 credits. So total is $871. My question is can I get a hope tax credit for $871 for her or just $816. Is the application fee a qualified expense. Also she already has a Master’s degree but from Australia. Is she still eligible for hope tax credit for another Masters?. Please help Thanks
Answer: The Hope credit is only for the first two years of post-secondary education, not grad school. She might be able to take a Lifetime Learning credit though.
Pride International, Inc. Reports Third Quarter 2010 Financial Results
HOUSTON, TX–(Marketwire – November 4, 2010) – Pride International, Inc. ( NYSE : PDE ) today reported income from continuing operations, net of tax, for the three months ended September 30, 2010 of $42.8 million, or $0.24 per diluted share. Results for the quarter included refinancing charges totaling $16.7 million, or $0.06 per diluted share, resulting from the early retirement of debt …
Contrarian Vision Brett Thornquest Tax Credit Lecture