Taxpayers evaluating QTPs versus CESAs should weigh the CESA contribution limits and age restrictions against the relatively greater investment control and more expansive QEE definition.
The maximum Lifetime Learning Credit (LLC) is calculated as 20% of the first $10,000 (previously $5,000) of total QEEs paid on behalf of all eligible students in the tax year.
QEEs are defined similarly for both credit provisions, except that graduate tuition and required enrollment fees also qualify for the LLC.
When the QEEs are paid for the eligible student through a gift or inheritance, the QEEs are treated as having been paid by the student, thus enabling the parents to claim the credit.
The regulations provide that an unmarried custodial parent who claims a dependency exemption for the eligible student may claim an education tax credit for QEEs paid by the noncustodial parent on behalf of the eligible student.
Parents who wish to claim the deduction based upon a dependent child's QEEs should explicitly pay the QEEs themselves, rather than merely reimbursing their dependent child for the QEEs, in order to secure the deduction.
In this section, we introduce QEE for ubiquitous services.
QEE is defined as the ratio of the perceptual QoE to the signal power expenditure.
Which kind of resource is preferred to be used to achieve a satisfying QEE.
5 depicts the relationship by trading bandwidth and datarate for QEE of the FTP service according with (13).
Intuitive, the optimal QEE can be obtained by allocating proper bandwidth and datarate.
Beside the resource allocation, we also desire to derive the trading relationship between QEE, bandwidth and datarate, so we will analyze each trading relationship with the fixed value of the other one in the following.