Among the listed education credits, which one is both available for Mark and Judi Wilder and provides the greatest tax benefit?

American Opportunity Tax Credit $($AOTC$)$ for $$1,500$ as a nonrefundable credit and $$1,000$ as a refundable credit.

American Opportunity Tax Credit $($AOTC$)$ for $$1,000$ as a nonrefundable credit and $$1,500$ as a refundable credit.

American Opportunity Tax Credit $($AOTC$)$ for $$2,500$ as a refundable credit.

Lifetime learning credit for $$2,000$ as a nonrefundable credit.