Yes, you can deduct expense if the class offers a college credit. High school students (dual
enrollment student) are not eligible for the American Opportunity Credit. However, if the course provides a college credit course, the student may qualify for the
Lifetime Learning Credit or Tuition and Fees deduction.
Yes, the American Opportunity Credit can only be claimed four times per student (combined with the Hope Credit if applicable), so it is to your advantage to wait until you can maximize the benefit because it provides greater credits. There is no limit for the Lifelong Learning Credit but as indicated, it is not quite as generous (lower amount and nonrefundable).