McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 87

In 2011, Elaine paid $2,800 of tuition and $600 for books for her dependent son to attend State University this past fall as a freshman.Elaine files a joint return with her husband.What is the maximum American opportunity credit Elaine can claim for the tuition payment in each of the following alternative situations?
a.Elaine's AGI is $80,000.b.Elaine's AGI is $168,000.c.Elaine's AGI is $184,000.