2) Adam and Beth, who are married with modified AGI of $165,000, are sending their three children, Jane, Harry, and Ana to college. Jane a freshman incurs $2,500 for tuition, $300 for lab fees for a biology class, $500 for books, $5,000 for dormitory, and $200 activity fees. Harry a sophomore incurs $ 3,500 for tuition, $500 for books, $8,000 for an apartment, and $200 season tickets for sports. Ana a senior incurs $4,600 for tuition, $600 for books, $300 for lab fees, and $10,000 for an apartment. In addition, Ana receives a $2,000 scholarship to cover tuition. They have not taken advantage of any other type of tax benefit related to educational expenses. How much is their American Opportunity Tax Credit? an