Marcia and Tim, a Married Couple, File a Joint Return

Multiple Choice

Marcia and Tim, a married couple, file a joint return in 2018. Marcia went back to college this year as a full-time graduate student. What is the maximum reduction they can achieve in their taxes for the $6,800 in tuition that Marcia pays if their AGI is $116,000 and the LLC phaseout range is $114,000-$134,000?

A) $2,000
B) $1,360
C) $1,224
D) $1,000