1a. Janie graduates from high school in 2016 and enrolls in college in the fall. Her parents (who file a joint return) pay $4,000 for her tuition and fees.

Assuming Janies parents have AGI of $170,000, what is the American Opportunity tax credit they can claim for Janie? ______________________________________

Assuming Janies parents have AGI of $75,000, what is the American Opportunity tax credit they can claim for Janie? __________________________________________________

1b. In 2016, Jeff spends $6,000 on solar panels to heat water for his main home. What is Jeffs credit for his 2016 purchases?