Great job on implementing the count_occurrences function! 🎉 Your code correctly counts the occurrences of a letter in a phrase in a case-insensitive manner, which aligns perfectly with the task requirements. The logic of converting both the character and the letter to lowercase ensures that the function is case insensitive, and the examples in the docstring are handled correctly.

There were no issues found with your implementation, and it meets all the task requirements and constraints. Keep up the excellent work! Remember, even though there are no issues now, always be open to learning and improving your code. This decision is made to help you move forward with your learning journey. 😊

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