Which of the following is considered an example of education records?

Education records encompass any records that are directly related to a student and maintained by an educational institution. Tapes and films can be considered part of education records if they contain information about a student's performance or educational experience, such as recordings of classroom activities or assessments. This aligns with FERPA's definition of education records, which includes various forms of media that document a student's educational experience.

In contrast, medical records typically fall under the purview of HIPAA, which governs health information privacy, and are not categorized as education records. Personal diaries and financial statements do not specifically relate to a student’s educational experience and thus do not qualify as education records under FERPA guidelines.