Jane graduates from high school in June 2018. In the fall, she enrolls for twelve units at Big State University. Big State University considers students who take twelve or more units to be full-time. Jane’s father pays her tuition and fees of $2,500 for the fall semester and in December prepays $2,500 for the spring semester. In 2018, the American Opportunity tax credit for Jane’s tuition and fees before any AGI limitation is: 

a. $5,000 

b. $2,500 

c. $2,200 

d. $1,800 

e. Some other amount