To include the education tax credit on his amended return, What should Winston do?
1) Do nothing because the IRS will calculate the credit for him.
2) Prepare another Form 1040, write 'Corrected' at the top of the form in bold red pen, and file the corrected Form 1040 rather than filing Form 1040-X.
3) File form 3115 to correct the accounting method used to calculate the credit.
4) Calculate the credit, enter it on the appropriate line of Form 1040-X, attach any schedule or form used to calculate the credit, and file Form 1040-X.