17) Taxpayer and Spouse are a married couple filing jointly. For 2019, the couple reported AGI of $172,000 and taxable income of $147,600. During the year, the couple paid $2,800 for tuition and related fees so that their dependent child, age 18, could attend her first year of college. Determine the amount of the American Opportunity Tax Credit to which the couple is entitled for the year.

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