2) Timothy and Alice, who are married with modified AGI of $162,000, are sending their three children, Jane, Harry, and Ana to college. Jane a freshman incurs $2,800 for tuition, $5,000 for dormitory, and $200 activity fees. Harry a sophomore incurs $3,000 for tuition, $8,000 for an apartment, $200 season tickets for sports, and $300 for lab fees for a biology class. 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 $1,000 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