A married couple files a joint return. During 2019 they pay college tuition and fees for their two dependent children. Before taking the phase-out for excess AGI into consideration, the couple has calculated their American opportunity credit to be $2,300 and their lifetime learning credit to be $1,500. If the couple's AGI is $172,000, their education tax credit is:

$920 non-refundable and $0 refundable

$1,380 non-refundable and $920 refundable

$2,880 non-refundable and $920 refundable

$552 non-refundable and $368 refundable

$3,800 non-refundable and $0 refundable

$2,052 non-refundable and $368 refundable