American Opportunity Tax Credit and Lifetime Learning Credit. Lou and Stella North are married, file a joint return, and have two dependent children in college, Phil and Jaci. Phil attends a State University in a neighboring state, and Jaci attends a State University in their home state. Neither receives any type of financial assistance. The Norths' modified AGI in 2019 is $122,000. The children's classifications and expenses are as follows:

Phil: Senior Masters candidate

Tuition 7,500 8,000

Laboratory fees 500 500

Student activity fees 100 100

Course materials (books) 400 450

Room and board 3,200 3,200

Jaci: Sophomore Junior

Tuition 1,600 1,750

Student activity fees 100 100

Course materials (books) 250 300

Room and board 3,500 3,700

a. Compute any education credits that the Norths may claim in 2019.

b. How would your answer in Part a change if Phil received an academic scholarship of $3,000 (excluded from gross income) for each semester?

c. How would your answer in Part a change if Lou and Stella's modified AGI was $175,000?

d. How would your answer in Part a change if Phil had been a junior during Spring semester and a senior during Fall semester?