However, she must attend full-time or she will lose her medical benefits.

Oh, yeah - I forgot about that. Our medical insurance is our single biggest expense since Andy and I are both over 55 - we are paying $8000 per year with a $2500 deductible each and an HSA. It is the only reason that we can't afford to retire right now. But even with that huge expense, I still do not want the government to subsidize it {g}.