4. In 2017, Elaine paid $2,800 of tuition and $640 for books for her dependent son to attend State University this past fall as a freshman. Elaine files a joint return with her husband.

What is the maximum American opportunity credit that Elaine can claim for the tuition payment and books in each of the following alternative situations? (Round your intermediate calculations to two decimal places and final answer to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

a. Elaines AGI is $83,200.

American opportunity credit: ?

5. This year Lloyd, a single taxpayer, estimates that his tax liability will be $13,150. Last year, his total tax liability was $17,100.

He estimates that his tax withholding from his employer will be $9,795.

a. How much does Lloyd need to increase his withholding by (for the year), in order to avoid the underpayment penalty?

Increase in withholding: ?