Hi Lisa..That is what I thought until I researched it and found that is is eligible for the credit.  Of course, now I can't remember where I found it.  I was surprised because I have always told my clients that they were not eligible.  My client insisted that I look for it and while she was here I found it.  I felt pretty dumb.  the only thing is that I can't find the line number for it.  If I find where I found the information I will post on here to tell all of us.