In 2018, Jeremy and Celeste who file a joint return, paid the following amounts for their daughter, Alyssa, to attend University of Colorado, during academic year 2018-2019. Alyssa was in her first year of college and attended full-time:

            Tuition and fees (for fall semester 2018)        $1,950

            Tuition and fees (for spring semester 2019)    1,000

            Books                                                                         600

            Room and board                                                   1,200

The spring semester at University of Colorado begins in January. In addition to the above, Alyssa’s uncle Devin sent $800 as payment for her tuition directly to the University. Jeremy and Celeste have modified AGI of $168,000. What is the amount of qualifying expenses for purposes of the American opportunity tax credit (AOTC) in tax year 2018? What is the amount of the AOTC that Jeremy and Celeste can claim based on their AGI?