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.