11. Education Tax Credit. (Obj, 2) In 2016, Paul and Karen Mitchell pay $12,000 for their daughter's tuition for the Spring and Fall semesters. Their daughter is a full-time graduate student. The Mitchells also paid $3,800 for their son's tuition for the Spring and Fall semesters. In the Fall of 2016, their son, Ron began his sophomore year of college. The son attends college full-time. a. Compute the Mitchells 2016 education tax credit if their AGI is $121,600. How much of their credit is refundable versus nonrefundable? b. Same as in Part a., except that the Mitchells' AGI is $174,360