12 Roger and Nicole are married filing a joint income tax return. Their AGI for 2021 is $98.000 They are both taking classes to eam their graduate degrees. During 2021, Roger's tuition expenses totaled $7,500 while Nicole's expenses were $6,800. They are not eligible for the American Opportunity Tax Credit because they claimed the credit during the four years they were undergraduate students. What is their Lifetime Learning tax credit for 2021? O $0 $2.860 $2,000 $2,500