a)

Danielle Landerman (33), a single taxpayer, spent $2,800 for tuition and required course fees to complete two college courses during the year. Danielle is not a degree candidate, but the courses were job-related. Her 2019 modified adjusted gross income was $72,000. Given the information provided, Danielle potentially qualifies for which of the following tax benefits for education?

American Opportunity Tax Credit.

Lifetime learning credit.

Student loan interest deduction.

Tuition and fees deduction.

b)

A taxpayer must file Schedule 1, Additional Income and Adjustments to Income, when claiming:

An education credit.

Educator expenses.

The excess Advance Premium Tax Credit repayment.

The retirement savings contributions credit (Saver's Credit).

c)

Travis and Jessica Coleman, a married couple who will file jointly, are both teachers. In 2019, Travis had receipts totaling $386 in qualifying expenses for his classroom. Jessica had receipts totaling $257. They both worked over 900 hours during the school year and were not reimbursed by their employer. What is the maximum amount of the educator expense deduction that they may claim on their joint return?

$250

$386

$500

$643