DJ and Nicolette Paid $1,600 in Qualifying Expenses for Their

Multiple Choice

DJ and Nicolette paid $1,600 in qualifying expenses for their daughter Nicole to attend the University of Nevada.Nicole is a sophomore.DJ and Nicolette's AGI is $175,000.What is their maximum allowable American opportunity tax credit after the credit phase-out based on AGI is taken into account?

A) $0.
B) $400.
C) $600.
D) $1,600.