Jeffery and Cassie,who Are Married with Modified AGI of $90,000,are

Multiple Choice

Jeffery and Cassie,who are married with modified AGI of $90,000,are sending their son to his first year of college.Their total tuition and related payments during 2014 amounted to $5,500.They have not taken advantage of any other type of tax benefit related to educational expenses.Their American Opportunity Tax Credit for 2014 is

A) $1,500.
B) $2,000.
C) $2,500.
D) $5,000.