Hi

I am working on the Oregon State tax return.
As for the line 18 (other subtraction), I am kind of confused about the
Instruction for this line. The instruction is as follows

Did you claim the American opportunity or lifetime learning
Credit on your federal return? If so, you were not allowed a federal tuition
And fees deduction because you claimed the federal credit. Because Oregon
Does not have credits similar to the American opportunity or lifetime learning credits, you can subtract the federal tuition and fees deduction on your Oregon return up to the amount you would have been allowed on your federal return. You can claim the lesser of $4,000 or your actual expenses.

I have claimed lifetime learning credit for federal return( tuition:$960. Credit: 960*20%=$192). So my understanding is that I can't claim this deduction for state return. But the H&R software I used for the state return put the tuition and fee deduction ($960) on line 18 as other subtraction. Was my understanding wrong?

Thanks.